Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CENVAT Credit on inputs used in generation of electricity not admissible on electricity that is transferred to grid
CESTAT Delhi Allows Service Tax Paid Under Partner’s PAN as Firm Liability Discharge
Customs Confiscation of helicopter upheld since used for private purpose without any remuneration earned
Customs Broker Not Liable for Exporter’s Non-Existence When IEC & GSTIN Are Genuine CESTAT Delhi
Commission from Foreign Universities Not ‘Intermediary Service’: CESTAT Sets Aside Service Tax Demand
Security Agency Liable for Full Service Tax as Bank Records and ITR Data Corroborate Receipts
CESTAT Allows Service Tax Refund as Head Office Services Qualify After Retrospective Amendment
CESTAT Chennai Quashes Customs Demand; Extended Limitation Not Invoked Without Wilful Misstatement
CENVAT Credit on construction of building allowed as used in provision of Renting of Immovable Property
Extended Limitation Invalid After Departmental Audit: CESTAT Sets Aside Service Tax Demand
Service tax demand on adda-fees under Business Support Services not sustained
Preloaded Software to Be Added to Hardware Value, CESTAT Upholds Valuation but Sets Aside Penalty
Royalty Included but Other Levies Excluded from Transaction Value Due to Statutory Nature
4% SAD Refund Can’t Be Denied on Technicalities When CA Certificate Confirms No Unjust Enrichment
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.
