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.
CVD based on retail sale price in case of prepared glues and other prepared adhesives justified
Rent received from jointly owned property cannot be combined to impose service tax on individuals
Exclusion of Surplus Freight Charges from Assessable Value: No Excise Duty
Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Business auxiliary service provided by commission agent is relation to black tea is exempt
Activity of loading, transporting and unloading is covered within Cargo Handling Services
CESTAT Upholds Order in Favor of Assessee for Failure of dept in Submitting Date of Communication
Demand for extended period sustained as service tax collected but not deposited
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Reimbursable expenses cannot be subject to levy of service tax
Courses approved by industries department is not leviable to service tax
CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit
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.
