Courts: CESTAT Ahmedabad
Find latest CESTAT Ahmedabad judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, exemptions, refunds, demands and penalties.

Mere suppression of facts not enough for invoking extended period of limitation

Unauthorized Goods Destruction Implies Arbitrary Abatement of Customs Duty

Lapsing of Cenvat Credit Applies Only in case of Absolute Exemption Notifications

Recovery of CENVAT based on third party statement without tangible corroborative evidence unsustainable

Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax

Laying of pipeline doesn’t fall under Industrial or Commercial Construction Service

Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable

Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand

Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time

CHA Cleared Vessel Import Without Misclassification; No Section 112(a) Penalty

Customs Duty Based on Actual Crude Oil Received in Indian Port Tank: CESTAT

CESTAT Upholds Penalty on Excise Duty Evasion for ‘Chhakkdo Rickshaw’

Ship Demurrage Charges not includible in Transaction Value of Imported Goods: CESTAT

Utilisation of CENVAT Credit of Excise duty of Defaulted period without any wilful avoidance: CESTAT Quashes penalty u/s 11AC of Central Excise Act
CESTAT Ahmedabad judgments and orders cover appellate disputes relating to Customs, Central Excise and Service Tax. This TaxGuru page brings together CESTAT Ahmedabad case laws dealing with classification, valuation, exemption notifications, CENVAT credit, refunds, demands, recovery, limitation, interest, penalties, confiscation and other indirect tax issues. The Customs, Excise and Service Tax Appellate Tribunal considers appeals arising from orders passed by departmental and appellate authorities under the applicable indirect tax laws. Chartered Accountants, advocates, tax professionals, businesses, importers, exporters and other readers can use this page to research CESTAT Ahmedabad decisions relevant to their matters. The collection includes recent as well as important earlier Tribunal decisions published on TaxGuru, helping readers follow judicial developments and locate precedents concerning Customs, Central Excise and legacy Service Tax disputes.
