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.
CESTAT cannot grant reliefs extraneous to adjudication
CENVAT credit cannot be denied for mere mention of Individual name after company name
Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Re-examining the issuing authority unnecessary as duty demand not contested
Service Tax Penalties not valid if no deliberate suppression of facts
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Cenvat credit admissible even if windmill is not located inside factory premises
Matter remanded to re-look non-imposition of penalty u/s 114
Period of limitation doesn’t apply to refund claim of amount reversed under protest
Pre-Shipment Inspection Certificate is to be furnished at the Time of Clearance of Goods by Importer
Customs: Confiscation of goods & penalty not valid if based on mere Adduced statement
CENVAT Credit based on incomplete debit note is not eligible
Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest
CESTAT upheld penalty on cenvat credit availed on input service used for manufacture of exempted goods
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.
