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.
Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable
Admissibility of credit has to be considered at the time of receipt of input service
Cigarette Sticks not declared in IGM: CESTAT quashes Penalty as No Opportunity of Cross-Examination given
SCN based on proposed incorrect classification of revenue not Sustainable
Issue not raised in SCN, cannot be imported into adjudication or Appeal order
There is No Provision of Service Between Partners & Partnership Firm
Interest of refund on penalty is not admissible under Section 11BB
Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee
Group insurance service is admissible input service & credit allowed
Only product with solid section are classifiable as semi-finished products
No penalty if intention to evade duty is not found
Cenvat Credit eligible on manufacturing & overall business activity services
Cenvat Credit cannot be denied on mere Presumptions
Excise dues of Husband cannot be recovered from Wife’s Property
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.
