Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service Tax Not Applicable on Freight Margins Due to Principal-to-Principal Transactions
Duty Liability Upheld as Notification Subsequent to Bill of Entry Filing Cannot Apply Retrospectively
Penalty Upheld for Invoice Without Supply Due to Evidence of Paper Transactions
Service Tax Demand Set Aside as Joint Advertisement Was Cost Sharing, Not Sponsorship
Service Tax Demand Set Aside as Extended Limitation Invoked Without Evidence of Suppression
Customs Penalty Set Aside as Pre-Shipment Certificate Found Valid & Unchallenged
CENVAT Credit Allowed Due to Expansion Not Being Equivalent to Factory Setup
Service Tax Refund Allowed as Construction Services to MES Were Exempt: CESTAT Delhi
CENVAT Credit Allowed—No Proof Services Not Received Despite Invalid Supplier Addresses
No Penalty on Service Tax Due to Retrospective Amendment & Lack of Intent to Evade Tax
CESTAT Allowed Refund as Service Tax Credit Became Unavailable After GST Transition
Late Fee Set Aside as No Default Found in Filing Supplementary Bills of Entry: CESTAT Kolkata
Concessional Duty Denied as Boronated Calcium Nitrate is Distinct from Calcium Nitrate: CESTAT Ahmedabad
Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
