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.
Service tax refund cannot be denied on Legal Export of goods although procured through illegal means
No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract
No service tax on forfeiture of earnest money deposit & liquidated damages
Refund cannot be denied on account of procedural lapse
No Service Tax on Interest earned on gold loans
Assessee eligible to take re-credit of credit which was not required to be reversed
No Penalty without evidence & for mere small difference in time
No penalty for customs section 41 violation due to inadvertent omission/system error
EPCG licence obligation can be discharged by way of direct/third party exports
No Penalty via SCN issued by DRI as DRI have no jurisdiction to issue SCN
No penalty on importer for delay due to system related defect
Service Tax paid under mistake of law has to be refunded
CESTAT remanded case back to proper officer | Section 149 | Customs Act, 1962
CESTAT upheld rejection of refund of service tax on out-of-Pocket Expenses
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.
