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

Waiver of pre-deposit is not tenable on account of financial inability

Cenvat Credit on input services allowed if used in the course of furtherance of business

Cenvat Credit not eligible on Sales commission: CESTAT Bangalore

Cenvat credit on input services received in SEZ unit available

Rejection of refund on flimsy grounds would defeat purpose of rebate schemes

Excise not payable on freight paid towards transportation of goods from place of removal to buyer’s premises

Antecedents of an importers cannot be evidence for undervaluation of goods

Service tax demand based on TDS/ 26AS is unsustainable in law

Onus is on Revenue to establish that alleged goods are received in clandestine manner

Seized goods can be released on provisional basis inspite of pending adjudication proceedings

Allegation of amount collected as service tax should be supported by corroborative evidence

Cenvat credit is eligible in respect of 2% CVD paid under notification no. 12/2012-Cus

Duty drawback based on mis-declaration of goods rejected

CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity
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.
