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

Service Tax not leviable if Total Receipt was below Threshold limit

Central Excise Duty not exempt on ‘Module Mounting Structures’

Customs Broker’s Licence cannot be cancelled merely based on DGARM report

Refund cannot be rejected merely for limitation if last day to apply was Public Holiday

Incentive received for using CRS Developer is not subject to service tax

Penalty not imposable when CESTAT already decided issue in favour of Appellant

SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil

Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment

Liquidated damages, received under any contract, not liable to service tax

CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund

CA Certificate of Stock valuation cannot be ignored without any reliable contra evidence

Central Excise Officer empowered to adjust only unpaid adjudicated dues

4G mobile towers are movable in nature & eligible for CENVAT credit

Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods
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.
