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

Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year

Refund Claim debit against Credit before Adjudication is Sufficient Compliance

Not following order of HC or SC amounts to rectifiable mistake/error

Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails

Refractory bricks used for re-lining of furnace are eligible for EPCG scheme

Allegation of clandestine removal without corroborative evidence is unsustainable

Rejection of request for conversion of free shipping bills to advance authorization scheme shipping bills not justified: CESTAT

Burden of proof lies on revenue for classifying goods under different heading

Delay of decade in proceeding makes entire proceeding vitiated

Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam

Mediator service not liable to service tax as management consultancy service

Revenue cannot allege switching of samples without proper evidence

Benefit given to importer as dept failed to substantiate allegation of undervaluation

Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
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.
