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.
Credit cannot be denied on the basis of faulty investigation
Redemption fine & penalty imposed without final assessment is not permissible
Section 140 – GST Refund – Relevant date for limitation
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Customs Act, 1962 cannot be extended beyond India
Service Tax Demand cannot be raised beyond 5 year period of limitation
Speaking order should be passed by Proper Office within 15 days of re-assessment of bills of entry
Refund allowable for service tax paid for extended period of limitation & interest thereon
Cenvat Credit admissible on advertisement services
Rule 6(3) of CCR, 2004 not applies to supply of dutiable good under SFIS Scheme
Cestat referred issue of ST reverses charge on salary of seconded employee’s to Larger Bench
No Service Tax on Membership Fees paid by Member to Club/Association
Interest allowable from date of deposit to date of refund: CESTAT
Service Tax not payable on Interest Charged as Upfront Fee
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.
