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.
Excess duty paid on difference between clearance value from factory & sale value from depot refundable
Imports of Motor Spirit/ High Speed Diesel assessable on actual receipt in shore tank
Mis-declaration of goods not sustained as goods deposited in bonded warehouse for re-export and shipping bills filed
Issue of leviability of tax on liquidated damages to be decided as per circular no. 178/10/2022-GST
Placing reliance on statements unjustified as no opportunity for cross-examination granted
Freight not includible in assessable value as factory gate is the place of removal
Penalty not payable for service tax not paid on debatable issue
Enhancement of value only on the basis of NIDB data unacceptable
No Service Tax on Construction Services to Gujarat State Police Housing Corporation
No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Bulk liquid Cargo duty payable on quantity received in shore tank
Extended period of demand cannot be invoked if confusion on classification of services at the end of department
Value declared on import upheld as difference in comparable price justifiably explained
Service Tax Penalty under Section 76 cannot be imposed when Section 78 penalty was imposed
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.
