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.
Self assessment orders are also assessment orders and are appealable
Rejection of declared value without examining contemporaneous NIDB data is unsustainable
Declared value rejectable whenever significantly higher value of identical goods noticed
Printing on PVC amounts to production of Goods – Service Tax not payable
No post import condition in Notification No. 21/2002-Cus. – CESTAT quashes Tax & Penalty demand, confiscation of aircrafts not sustainable
Reversal of Cenvat credit at appellate stage before CESTAT complies notification no. 5/2006-CE
Department cannot decide title of goods, when no one is disputing ownership
Excise duty demand will not sustain if after adjusting Cenvat credit no differential demand arises
Designing & Execution of Stalls on Customer’s Request is Work Contract not Interior Decorator service
MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Demand of extended period not sustainable If no suppression of facts
No hard and fast rule can be laid down for fixing quantum of redemption fine
Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
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.
