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

Cenvat credit of service tax paid under RCM eligible to manufacturer

Ocean freight not subject to Service Tax under Business Auxiliary Services

Arbitrary valuation of goods not subjected to BIS specifications is invalid

C&F Agent Service is admissible input service under Cenvat Credit Rules

Adjudicating authority cannot review order of appellate authority in limited remand

Excise Act Limitation not Applicable to balance in PLA

No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration

No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging

Duty demand by treating buyer’s premises as place of removal is unsustainable

Cenvat credit eligible on warranty service via third party on FOC basis

CESTAT allows 12% interest from date of encashment of Bank Guarantee till the date of refund

CESTAT deletes penalty which was imposed for denial of area based exemption

Exemption available unconditionally to notified goods imported from ASEAN countries

Setting aside order enhancing value, which was already accepted by the importer, unjustified
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.
