Courts: CESTAT Chandigarh
Find latest CESTAT Chandigarh judgments and orders on Customs, Central Excise and Service Tax covering CENVAT credit, classification, valuation, refunds, demands and penalties.
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Service Tax cannot be demanded from Service provider if recipient paid the same
Service of transporting tractors cannot be treated as manpower supply Services
Interest on delayed refund payable from date of deposit till date of payment
Demand of tax under RCM unsustainable as service provider collected and deposited the tax
Appeal stands abated on death of the appellant: CESTAT
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
Person not complying with SC directions don’t deserve any leniency from pre-deposit
No compounded levy scheme on manually packed tin packing machine
Taxable services rendered for transmission of electricity are exempt
Denial of exemption under notification 50/2003-CE unsustainable
‘Maha Pasand Jarda Scented Tobacco’ is chewing tobacco and not jarda scented tobacco
An activity between only 2 parties cannot be treated as intermediary service
Burden of proof lies on revenue for classifying goods under different heading
CESTAT Chandigarh judgments and orders deal with appeals arising under Customs, Central Excise and Service Tax laws. This page provides access to CESTAT Chandigarh case laws concerning classification, valuation, CENVAT credit, exemptions, refunds, demands, limitation, interest, penalties, confiscation and other substantive and procedural indirect tax issues. Taxpayers, manufacturers, importers, exporters, service providers, Chartered Accountants, advocates and consultants can use this category to research relevant Tribunal precedents and follow developments in indirect tax litigation. The collection includes decisions relating to legacy Central Excise and Service Tax disputes that continue to have significance, along with Customs matters adjudicated by the Tribunal. TaxGuru updates this CESTAT Chandigarh page with relevant judgments and orders published on the website, providing a convenient research resource for professionals and businesses dealing with indirect tax disputes.
