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 Demand Set Aside as Property Used for Residence Despite Lease to Company
Service Tax Demand Set Aside as Confirmed Under Taxable Category not proposed in SCN
Customs Demand Set Aside Due to Failure to Prove Suppression Despite Valuation Dispute
Service Tax Upheld on Employee Secondment but Extended Limitation Rejected for suppression absence
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
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.
