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 on Operational Charges to Owners of Power Plants
Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty
Penalty u/s 78 not imposable in absence of deliberate intention to evade payment of service tax
No demand of service tax on repair & maintenance work carried out in Non-Designated areas
Service tax not leviable on composite works contract services prior to 1.06.2007
Service rendered to BCCI is not in nature of support of business & hence service tax not leviable
Service tax demand confirmed without referring documents furnished is against principles of natural justice
Options under Rule 6(2) & 6(3) of CENVAT Credit Rules cannot be availed simultaneously
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Service tax is payable under ‘Information Technology Software Service’ as right to use software granted after 16/05/2008
No service tax liability on foreclosure charges collected by banks & NBFCs on premature termination of loans
Department not allowed to take different stand as principles laid down in previous case already accepted
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.
