#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
Service Tax
No limitation period extension if no malafide intention to suppress & misrepresent facts
Custom Duty
Custom Duty
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Excise Duty
Excise Duty
Interest on delayed refund of revenue deposit – CESTAT directs interest @ 12%
Custom Duty
Custom Duty
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Custom Duty
Custom Duty
Redemption fine & penalty imposed without final assessment is not permissible
Custom Duty
Custom Duty
SCN based on proposed incorrect classification of revenue not Sustainable
Service Tax
Service Tax
Section 140 – GST Refund – Relevant date for limitation
Goods and Services Tax
Goods and Services Tax
E-Compendium of CESTAT Case Laws – Pro – Revenue
Custom Duty
Custom Duty
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Excise Duty
Excise Duty
No demand in terms of rule 6(3)(i) of Cenvat Credit Rules if exercised option under rule 6(3)(ii)
Excise Duty
Excise Duty
Issue not raised in SCN, cannot be imported into adjudication or Appeal order
Excise Duty
Excise Duty
Cenvat eligible on Service Tax paid on GTA Services for Transportation of Goods from Factory to Customers Premises
Service Tax
Service Tax
There is No Provision of Service Between Partners & Partnership Firm
Custom Duty
Custom Duty
Appeal filed late cannot be dismissed without allowing opportunity to file condonation request
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.
