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.

No Penalty for non payment of service tax under bona fide belief of non-taxability

Cestat granted stay despite non-production of payment challans

Sec. 11B – Time Limit to claim refund not applies to duty paid under protest

Small service provider exemption under Not. No. 6/2005-ST is a statutory benefit & cannot be disregarded

Assessee can take Cenvat Credit of service tax paid on input services availed by it prior to date of its registration

Benefit of exemption available to RBI would be available to its agent too

All income of recovery agent may not be for services rendered as recovery agent

Appeal filed first appellate authority after 3 Months before from order-in-original is time barred

Port services rendered even without authorization of port, Service Tax credit will be available

CENVAT Credit balance cannot be used for paying service tax by recipient of GTA services

Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable

Fabrication does not amount to manufacture, service tax is not leviable

Failure to Furnish Return by Assessee who has taken ST registration cannot be said non deliberate

Adjustment of service tax paid under wrong accounting code allowed
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.
