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.
Rule 5 of Cenvat Credit Rules – Refund of credit if it is not possible to utilize credit
Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty
Once assessment of shipping bill has attained finality, classification of goods cannot be subsequently questioned
Rejection of transaction value without evidence on record is untenable
Activity of project developer not leviable to service tax under category ‘Real Estate Agent’
Cenvat Credit eligible on inputs used in manufacturing of trial batches of medicament
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Notification No. 12/2003-S.T not specifies that goods have to necessarily be supplied under invoices
Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Medicament supplies to institutional buyers/ government hospital to be valued u/s 4 of Central Excise Act
Services provided by co-developer to the joint venture is not Business Support Service
Activity of ready-mix concrete doesn’t involve any service element
Rejection of documents without verifying authenticity is against principle of natural justice
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.
