Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Intent to evade Service Tax on Property Renting cannot be attributed to a government authority
Notification 12/2012-Cus. benefit allowed to Coke Breeze as used for metallurgical purpose only
Twaron Para Aramid Pulp is classifiable under Customs Tariff Item 5601 30 00
LED Monitors Tiles classified under CTH 84285200 hence notification 24/2005 exemption allowed
Service Tax Cannot Be Demanded on Presumptions or Photocopied Invoices
CESTAT Sets Aside Customs Penalty Over Uncorroborated Evidence & Forced Statement
Promotional & Management Service Fees Not Part of Customs valuation: CESTAT Delhi
FOB Value was protected by privity of contract and couldn’t be modified by stranger
Proforma Invoices Can’t Replace Negotiated Commercial Invoices: CESTAT Delhi
No Circular Trading in Diamond & Gold Exports: CESTAT Dismisses Revenue Appeal
Wi-Fi Extenders Using MIMO Technology Eligible for Custom Duty Exemption: SC
Transaction Value Can’t Be Rejected Without Specific Doubt: CESTAT Quashes 44 Duty Demands
Trampolines and Tag Arenas Eligible for ASEAN Duty: CESTAT Bangalore
CESTAT Quashes Customs Demand for Failure to Issue Mandatory Section 28(6) Notice
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.
