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.
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
Limitation period on CENVAT Refund claim –CESTAT direct Appellant to submit relevant documents to original authority
CESTAT allows refund of CVD & SAD paid during GST regime for import made pre June 2017
Boats imported for Tourism are Excursion Boats & classifiable under CTH 8901
Camp Mobilisation/Demobilisation/Establishment cannot be treated As ‘Survey & Exploration of Mineral’
Cenvat Credit eligible on Service Tax paid on Deposit Insurance Service
Value of Scrap generated after Manufacture not Includable in Assessable Value
Service Tax refund claim filed after GST introduction not hit by limitation
Customs: Section 111 & 112 attracted only when goods are improperly imported
In absence of specific allegation & proof extended limitation period cannot be invoked
Penalty cannot be imposed by Corrigendum to Original Order
Penalty u/s 114 leviable on CHA for mis-declaring goods
CENVAT Credit on transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible
Penalty u/s 112(a) reduced for import of counterfeit 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.
