Courts: CESTAT Chennai
961 articlesIncome Tax

Income Tax
Issue guideline for Appeal disposal by Commissioner (A) as per Law: CESTAT to CBEC
Excise Duty

Excise Duty
Excise duty paid more than CAS-4 is sufficient compliance
Excise Duty

Excise Duty
Cenvat credit for tax paid on insurance for factory employees & Pest Control Services
Custom Duty

Custom Duty
Charges having no nexus with import not includible in AV of imported goods
Excise Duty

Excise Duty
CENVAT credit on service tax paid to avail services of CHA is admissible
Excise Duty

Excise Duty
Physical brand embossing not must, to be called as branded goods
Excise Duty

Excise Duty
Captively consumed goods partly cleared to DTA to be valued u/s 4
Excise Duty

Excise Duty
Composition of mixture important for classifying fertiliser-CESTAT
Custom Duty

Custom Duty
Charges for technical knowhow wouldn’t be includable in the value of the imported goods if it isn’t condition to import of goods
Service Tax

Service Tax
Entire Cenvat credit cannot be disallowed for part wrong availment
Service Tax

Service Tax
CENVAT without physical movement of goods illegal
Custom Duty

Custom Duty
Adjudicating Authority can reject transaction value if assessee fails to prove that relationship had not influenced price
Custom Duty

Custom Duty
Penalty not leviable if incorrect claim admitted by assessee on pointing out the same by the audit and the mistake was bonafide
Excise Duty

Excise Duty
