Courts: CESTAT Chennai
Find latest CESTAT Chennai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Absence of COO Marking Not Sufficient to Deny Duty Exemption Benefit: CESTAT Chennai
Service Tax Demand Set Aside as Property Used for Residence Despite Lease to Company
Service Tax Not Applicable on Freight Margins Due to Principal-to-Principal Transactions
Service Tax Demand Set Aside as Joint Advertisement Was Cost Sharing, Not Sponsorship
CENVAT Credit Allowed Due to Expansion Not Being Equivalent to Factory Setup
Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods
CENVAT Demand Quashed Due to Lack of Proof of Common Input Services
Supply of Personal computers from SEZ to DTA cannot be automatically classified under CTH 9804
Initial Test Reports Prevail; Later Contradictions Irrelevant for Exemption Eligibility: CESTAT Chennai
Tyres secured by plastic carry straps are not pre-packaged hence section 4A inapplicable
Service Tax Not Payable Due to Cost-Sharing Without Service Element in Advertisement Expenses: CESTAT Chennai
No Service Tax on Storage Tank Charges as Control Lies with Customer: CESTAT Chennai
CENVAT Credit Allowed as Six-Month Limitation Cannot Apply to Pre-Amendment Invoices
Discount on Demo Vehicles Not Deductible as Demo Cars Identical to Normal Cars: CESTAT Chennai
CESTAT Chennai judgments and orders constitute an important body of case law on Customs, Central Excise and Service Tax. This page brings together CESTAT Chennai decisions dealing with imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to locate Tribunal decisions relevant to their disputes and research. The page covers recent orders as well as significant earlier decisions published on TaxGuru, including legacy Central Excise and Service Tax cases that remain relevant to pending proceedings. This dedicated CESTAT Chennai resource makes it easier to research Tribunal precedents and follow developments in Customs and indirect tax jurisprudence.
