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.
Cenvat on bills in HO name despite non registration as ISD
Intimating dept on adjustment of excess ST paid is only procedural
Inputs / Capital goods used in R&D and Quality Control Laboratory for input testing, final product samples eligible for Cenvat credit
Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture
Penalty u/s 78 is leviable if tax recovered not paid & information of unpaid taxes not furnished in ST returns
Mere recording of contrary statements do not establish claim of credit as bogus
Modvat cannot be denied only the basis of statement recorded without providing assessee opportunity to cross examine evidences
Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein
Assessee not required to check beyond cenvatable documents for claiming Cenvat credit
Penalties to be waived if assessee had bona fide belief for non-payment of service tax
Fumigation charges for cleaning containers eligible for service tax refund only in case of written agreement
In case of short receipt of payment post intimation U/s. 73(3) department must send a letter asking for payment instead of SCN
Taxability of Services provided by Sec. 25 Company for treatment / recycling of effluent solid waste
No Penalty for inadvertent excess credit claimed which was reversed subsequently
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.
