Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Customs Adjudicating Authority cannot revisit the issue in remand proceedings
Differential duty demand set aside as re-test report not provided
CESTAT Allows Cross-Utilisation of Cenvat Credit Between ER-1 & ST-3 Returns
Country of Origin certificate cannot be ignored unless proved forged
Revocation of customs broker license upheld for failure to verify importer’s credentials
Quicklime having purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000
Gun Shape Metal Cigarette Lighters cannot be covered as replica of arms: Confiscation set aside
Re-classification of goods not sustained as burden of proof not discharged: CESTAT Mumbai
Advertising Agency Not Liable for Service Tax on Facilitation of Broadcasting Services
Double payment of amount of customs duty is only deposit hence time limit for refund doesn’t apply
Interest u/s. 75A payable after expiry of one month of let export order till date of payment of drawback
Excess Service Tax Can Be Adjusted Beyond Immediate Month/Quarter under Rule 6(4A)
Service Tax: SSI Limit to Be Calculated on Abated Value of Restaurant Services
Overseas exporter couldn’t be penalized for Importer’s Undervaluation
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.
