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.
Dross and Skimming were nonferrous metal; Excise duty not payable
Cenvat credit eligible on expense for Repair & Maintenance of Plant & Machinery Eligible
Cenvat credit not to be reversed on transfer of capital goods to sister concerns without physical movement
Recovery cannot be effected 3 years from the date of SCN
Interest is leviable on credit availed even if not utilised
Personal Penalty on director for clearance of taxable goods as exempt is unwarranted in absence of their role in the same
Lessee cannot claim CENVAT credit on capital goods on which lessor has availed depreciation U/s. 32 of Income Tax Act, 1961
Cenvat credit eligibility depends on taxability of output services on date of receipt of capital goods
Penalty on Firms than No separate penalty on partners
Chartered Accountants Services eligible for Input / Cenvat Credit
Limitation period if order been pasted at Factory Gate after closure
No duty on goods supply based on international competitive biddings
Evidence on record should prevail over the statement
Penalty justified for removal of Machinery without CENVAT reversal
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.
