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.
Sharing service of corporate staff with group companies is covered within ‘manpower recruitment or supply agency’
Extended period of limitation not invocable on account of revenue-neutrality
CENVAT Credit Permissible Even Without Registration Under Rule 5
Penalties & interest cannot be imposed Retrospectively on Service Tax
Reduction in value of machine sold post replacement of important part is normal
Refund for Mistakenly Paid Duty cannot be denied if claimed within time Prescribed (Section 11B)
CESTAT Grants PepsiCo India Benefit of Lower Duty on Fruit Pulp; Reversal of Ineligible Credit Acknowledged
CESTAT confirms demand of differential duty for failure to meet Project Import regulations
Duty exemption on gasket cannot be denied merely due to initial mismatch
Demand time barred in absence of any willful suppression with intent to evade payment of duty
Upgraded Beneficiated Ilmenite Classifiable under CTH 2823
Extended period not invocable if department was fully aware of import
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Service by branch office in USA to AE situated outside India is not covered under Finance Act, 1994
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.
