Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Determining assessable value of furniture on the basis of weight cannot be justified
License fee paid for the right to use software couldn’t be included in the customs valuation of imported CDs
Restoration of Customs Broker’s License with reduced penalty in case of procedural lapse
No combined penalty u/s 112, 114A, and 114AA for mis declared fabric consignment, CESTAT directed reconsideration in Customs Duty dispute
Order quashed as declared assessable value of imported black pepper accepted
CESTAT Upholds Confiscation of Smuggled Black Pepper, Reduces Penalty
Customs Department Directed to Pay Interest on Pre-Deposit Against Penalty
Service Tax on Referral Services Not Payable for Export of Services
Project Import Regulations not violated when auxiliary equipment re-deployed post project completion
CESTAT Refers Appeal to President Due to Multiple Benches Hearing Same Order
Viewing card inserted into set top box is classifiable under CTI 8523 52 90
Confiscation not justified as non-filing Ex-Bond BoE for clearance from warehouse to SEZ mere procedural lapse
Foreign Currency Not Baggage; Orders Release, Reduces Penalty: CESTAT Ahmedabad
Sugar invert syrup is not leviable to excise duty since department failed to prove its marketability
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.
