#Cestat judgments
Log in to FollowLatest Cestat judgments updates, notifications, rulings, case laws, classification, valuation and customs or indirect tax analysis on TaxGuru.

Transportation of goods by air/sea to place outside India being export of service is outside service tax net

Other services naturally bundled with principal service of transportation is classifiable under GTA service

Charge of clandestine removal cannot be imputed without independent investigation

Date of payment of advance receipt will be point of taxation in case of change in effective tax rate

Department Cannot Disregard Technical Opinion at Its Discretion: CESTAT

Cenvat Credit Eligibility Cannot Be Challenged During Refund Claim if Not Questioned During Availment and Utilization

Piecemeal Adjudication Not Permissible as it raise Possibility of Multiple SCNs for Same Period/Goods

Service tax demands based on discrepancies between ST-3 Returns & balance sheets

Appeal Filing Alone Doesn’t Justify Withholding Excise Duty Refund: CESTAT

Entire Demand Is Unlawful: Order Went Beyond Show Cause Notice

Advertising Corporation of India Liable for Service Tax on Govt Advertising

Demand alleging non-production of documents unsustainable as records taken away by DRI

Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax

Deduction given in sales invoice being discount not taxable under Business Auxiliary Service
Explore the latest Cestat judgments updates on TaxGuru, including notifications, circulars, classification and valuation issues, exemptions, import-export procedures and important judicial or advance-ruling developments. The coverage helps importers, exporters and professionals track changes in customs and indirect tax law and understand their practical compliance, duty and litigation implications.
