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.
Saccharomyces Boulardii being yeast is classifiable under chapter 21
Unjust enrichment doesn’t apply to refund upon finalization of provisional assessment u/r 9B of CER, 1944
Service tax not payable till 01/07/2010 by builder/developer/promoter for constructing complex for his customer
Procuring orders from foreign companies & providing service to domestic vendor classifiable under SSBC
CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods
Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment
Decide Excise duty Refund based on certificate from buyer & CA: CESTAT
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Notice not to be issued as service tax along with interest paid on being pointed out
Extended period not invocable in absence of suppression of facts with intend to evade payment of tax
CESTAT allows transfer of cenvat credit balance to lessee unit
Service Tax refund cannot be granted for non-production of original documents / export invoices
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Mere allegation of suppression cannot take the place of proof
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.
