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.
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Invocation of extended period not justified as there was no wilful suppression of facts
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Refund claim not maintainable in absence of any challenge to assessment order
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
Non-retroactive Application of Enhanced Service Tax Rate on Advances Received
Refund u/s. 11B available as service tax not leviable on transportation of gas up to delivery point
Service tax not leviable on provision as per GAAP for sharing expenditure of receipt of sponsorship services
Demand on semi-finished and finished goods not sustained as goods exported on payment of duty
Value of goods exported not includible in threshold limit prescribed under notification no. 8/2003-CE
Claim of wrong availment of abatement doesn’t amount to mis-declaration so demand of normal period sustained
Penalty u/s 11AC unwarranted as Excise duty paid with interest
‘Squid Liver Powder’ is correctly classifiable under CTH 23099090
Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000
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.
