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.
Payment out of Credit or PLA – Rule 8(3A) not applies to payments to be made under rule 6(3)(b)
Excess tax charged on excess price is refundable if burden not passed on customer
In case of let out co-owned property, SSI exemption available to each co-owner separately
Assessee can claim cenvat credit on Bills of Mobile Phone given to staff
Service tax in respect of same service cannot be paid for second time
Refund of service tax paid without collecting from client could not be denied on the ground of unjust enrichment
Sub-contractor cannot be asked to prove correctness of certificate issued by original contractors
Service tax refund must be claimed within 1 year from the date of export of goods
Sale of space in monthly news publication by chemist association not covered under BAS
No penalty can be imposed if Service Tax liability & interest thereof stand deposited u/s. 73(3)
Pending dispute regarding taxability no penalty u/s. 78 can be imposed for non-payment of service tax
No penalty for late payment of service tax on assessee for period during which it had not provided any service
If dept change its view on taxability then Extended period of limitation not invocable
No penalty proceeding if Assessee pays service tax before issue of SCN
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.
