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.
Classification by taxpayers is correct or not becomes immaterial if classification proposed by Revenue is incorrect
Fraudulent availment of Cenvat Credit: CESTAT reduces penalty
Cenvat Credit eligible on construction services for setting up of Effluent Treatment Plant in existing running factory
Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service
Limitation period cannot be invoked on the issue of interpretation
Electricity charges reimbursed on actual basis are not includable in gross value of renting of immovable property service
Transaction value cannot be rejected merely on the grounds that transaction is between the related persons
Substantial benefit provided in Notifications cannot be denied for procedural lapses
CESTAT allows transitional credit as petitioner complied with Procedures for availing credit
Application for Re-Assessment of Bill of Entry can be made Under section 154
Tribunal has no power to decide any rate of interest different than rate prescribed under the statute
Blending of 5% ethanol with 95% motor spirit forming EBMS doesn’t amount to manufacture
CENVAT Credit allowed in respect of inputs contained in by-products
Cross examination of witness is mandatory in terms of Section 9D under 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.
