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.
No service tax payable on construction of flat which is for personal use of service recipient
Any other amount charged not for providing taxable service cannot be part of valuation
Extended period of limitation cannot be invoked if no suppression of facts
No Service Tax on Residential Projects construction services Prior to 01.07.2010
No Service Tax on Foreign Agents Commission for procuring export orders
Commission on fuel surcharge cannot be included in basic Air fare for Service Tax
Royalty payment for IPR services not liable to Service tax on RCM
CESTAT upheld dismissal of time barred appeal against sanction of SAD Refund
Service Tax Liability of Sub-Contractor not cease on tax payment by main contractor
Service Tax is not payable on liquidated damages
Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
CVD Exemption cannot be denied based on Impossible Condition in notification
Customs Broker Licence cannot be revoked for relying on data available on Govt websites
In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled
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.
