Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Re-determination of assessable value without sufficient evidence of undervaluation cannot be sustained
Imported Medical Imaging Printers was classifiable under CTH 9018 and not under CTH 8443 : Differential Customs Duty Demand was set aside
Skill Training Under Government Scheme Not Taxable Due to Applicable Service Tax Exemptions
DEPB benefit cannot be denied unilaterally by Customs Authority
Extended period of limitation not invocable as assessee acts under bona fide belief
Extended Limitation Invalid Where Assessee Disclosed Details in Returns & Audits: CESTAT Delhi
CESTAT Dismisses Appeal as Manpower Supply Service Issue Already Decided in Connected Appeals
CESTAT Denies Refund of EC, SHEC & KKC as Such Cesses Were Not Subsumed in GST
CESTAT Sets Aside Customs Broker License Revocation as Direct Fraud Involvement Not Proven
Reassessment of Imported Goods Set Aside Because Customs Valuation Rules Were Not Followed
Excise Demand Quashed Because Manufacturing Cannot Be Treated as Service: CESTAT Delhi
Service Tax Demand Set Aside as 15% Retention from Port Dues Was Not Commission
Construction Service Tax Demand Quashed Because Credit Was Reversed After Audit
Customs Cannot Replace Declared Export Value with Higher Market Price Without Justification
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.
