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.
CESTAT upheld absolute confiscation of smuggled gold bars
Straightaway relying on statement of persons & demanding tax is unsustainable
Liability to pay excise duty was on job-worker for Unloading Chemicals from tankers, repacking & labelling In Small Drums
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Service tax demand based on TDS/ 26AS is unsustainable in law
Allegation of amount collected as service tax should be supported by corroborative evidence
Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty
Pending government dues cannot be recovered from property leased to assessee
Service tax demand merely based on TDS/26AS statement is unsustainable
Ownership of goods post let export order is with importer: CESTAT
C&F Agent Service is admissible input service under Cenvat Credit Rules
Excise Act Limitation not Applicable to balance in PLA
No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration
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.
