Courts: CESTAT Allahabad
Find latest CESTAT Allahabad judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, exemptions, refunds, demands and penalties.
Charges of clandestine removal needs to be substantiated by evidence
Explanation widening scope of provision will have prospective effect
No Unjust Enrichment when Service Tax Refund Claim was Time Barred
No penalty under Rule 26 of Central Excise Rule if appellant not involved in clandestine production/removal
Payment of pre-deposit by debiting electronic credit ledger not allowable
Extended period not invocable in absence of deliberate suppression of facts
Cenvat credit on input services received in SEZ unit available
Revenue department cannot pass a demand order beyond the scope of SCN
Cess credit refund cannot be denied for non-utilisation prior to GST regime
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
Sales of goods, subject to VAT/ sales tax, is outside the purview of service tax
CESTAT upheld Confiscation of 11 Gold Bars which appeared to be of foreign origin
Excise Duty was not leviable on supply of concrete mix
Nimbooz classified under Category of Fruit Juice based Drinks and not Lemonade, No GST payable: CESTAT
CESTAT Allahabad judgments and orders provide an important source of appellate case law concerning Customs, Central Excise and Service Tax disputes. This page compiles CESTAT Allahabad decisions involving classification of goods and services, valuation, CENVAT credit, exemption notifications, refunds, tax and duty demands, limitation, interest, penalties, confiscation and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and other professionals can use this dedicated page to locate Tribunal decisions relevant to indirect tax research and appellate proceedings. The collection covers both recent decisions and significant earlier case laws available on TaxGuru. By bringing CESTAT Allahabad orders together at one location, the page assists readers in researching precedents and understanding how the Tribunal has dealt with recurring controversies under Customs, Central Excise and legacy Service Tax laws.
