Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
IT services mis-declared as Management Consulting Service for SEIS benefit: Duty recovery upheld
Amount deposited under mistaken notion doesn’t amount to duty hence interest eligible
Fuel surcharges not to be included in basic fare for payment of service tax
Proportionate CENVAT Reversal Treated as Separate Records; Full Credit Demand Set Aside: CESTAT Mumbai
CENVAT Demand Quashed Due to Lack of Proof of Common Input Services
No Penalty if No Wilful Misdeclaration in Imported Goods: CESTAT Kolkata
Service Tax Demand Invalid Due to Reliance Solely on 26AS/ITR–ST-3 Mismatch
Value Enhancement Invalid as NIDB Data Alone Cannot Replace Declared Transaction Value
No Service Tax on transportation services provided individually using own vehicles
Service Tax Demand Set Aside Due to Need for Verification of RCM Payment by Recipient
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.
