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.
Demand under Commercial Coaching or Training Services for imparting computer coaching sustained
Fees paid to foreign institutions having permanent establishment in India is not covered under RCM
Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite
No refund if demand overlaps for the same period unless refund amount is substantiated from demand
Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Duty demand not sustained as evidence reveals that appellant is an independent manufacturer
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Benefit of no duty import allowed when goods jointly imported by financing company and EOU
No Service Tax on Spares & Accessories Used for Free Warranty Services
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Extended period invocable as non-payment of service tax detected by Anti-evasion unit
Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications
Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST
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.
