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.

Acid oil produced by conscious process of soap stock liable to excise duty

Trust cannot be treated as NBFC to pay service tax on Banking & Financial Services

Excise Duty cannot be levied on Payments based on post-sales performance

Cenvat Credit available on Courier charges for samples sent free of cost to prospective buyers

Cenvat Credit eligible on ST paid on product liability insurance / Director Sitting Fees

Input Credit on Motor Repair Services cannot be denied to Insurance Company merely for bill in Vehicle Owner Name

No Service Tax on Commercial Construction Service by an Individual prior to 01.05.2006

Service Tax cannot be levied on incentive to encourage use of franking machines

No Penalty can be levied for delayed filing of E-Returns If Manual Returns filed within Time

No service tax on services provided as secondary service providers for shipping lines

Excise duty not payable on fatty acid / soap stock generated as bye-product during manufacture of refined palm oil

Service tax not payable on collection of Maintenance Charges on Actual basis as Reimbursement of expenses incurred

SAD refund cannot be rejected for mere non-production of Original Documents

Cenvat credit allowable on MS Steel items used for structural support
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.
