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.
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
No amortization on additional supplies when cost fully amortized on initial supply
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Custom Authority cannot insist for producing entire original VAT/ST challans if no deficiency memo
Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period
Service Tax Refund: Port services were not required to be established as rendered by port
No service Tax under RCM payable if no evidence of Payment in Foreign Currency to Foreign Personnel
Levy of service tax on TDS portion borne by appellant not sustainable
No Penalty on grounds of being contrary to Principles of Natural Justice
No service tax on Income Tax TDS portion paid by recipient: CESTAT Chennai
Adjudicating authority cannot modify an exemption notification
Service Tax under RCM not payable on Commission Paid to Overseas Commission Agent
No interest for period of delay in filing Service Tax Refund Claim
Activity of filling gas received through pipeline into cylinders by compression not amounts to manufacture
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.
