#Cestat judgments
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CESTAT Allows Refund of unutilized cenvat credit of EC. & SHEC on 30/06/2017

Nexus between input and output service not required for claiming refund u/s 5 of CCR, 2004

CENVAT Credit based on incomplete debit note is not eligible

If classification proposed by Revenue is incorrect, than classification declared by appellants cannot be disturbed

Policy Administration Charges leviable to service tax w.e.f. 01.05.2011

Principal manufacturer allowed to distribute cenvat of service tax to Contract Manufacturing Unit

Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest

Penalty not leviable for bona fide non-payment of tax

Excise or service tax leviability on activity relating to construction of greenhouse needs fresh adjudication

Mis-declaring nature of goods in bill of entry renders revocation of authorized courier registration

CENVAT of input received within the same premises irrespective of number of excise registration is available

Penalty under rule 209A of Central Excise Rules leviable as role of co-noticee admitted

CESTAT upheld Section 11AC penalty on intentional short payment of duty

AVETCS systems not eligible for benefit of Notification No. 20/2003-ST
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.
