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.
Refund of excess amount paid by mistake as pre-deposit
Transaction value cannot be rejected merely for higher value deceleration by exporter
Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time
No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them
No redemption fine when confiscation remains unchallenged
Cenvat credit on renting of crates for carrying goods to buyer’s premises
Declared value cannot be revised just because it is lower than in NIDB database
CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes
Cenvat credit available on product liability insurance
Service Tax on commission received by distributors from DTH Operators
Cenvat credit admissible on legal consultancy services: CESTAT
No service tax on amount received from BCCI towards prize money
ITC available for tax paid on insurance policies taken under statutory mandate
No Service Tax on Site Formation & Clearance Services provided as Self-Service before Sale of Land
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.
