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 not payable on consideration received due to termination of arrangement
Software supplied Separately cannot be considered part of relevant Device for Excise Duty Levy
Notice against other noticees gets invalidated if SCN against main Noticee is Set Aside
Erection / Installation work supervision by Consulting Engineer is taxable service
CESTAT passes Strictures against Advocate for making frivolous arguments
Service Tax Excess payment can be adjusted in Subsequent months
Exports to SEZ should be included for Refund of Service Tax
SEZ developer can claim ST refund on Input services by CA, CS etc
CENVAT Credit of Service Tax paid on ‘Outward Transportation’
Procuring orders & exploring potential customers classified under BAS
Exports to SEZ should be included for Service Tax Refund
Currency Conversion Charges not liable to service tax – CESTAT
Cenavt Credit admissible for Service Tax Paid by DTA on behalf of SEZ under reverse charge mechanism
Denial of refund of accumulated CENVAT credit to exporter on post-clearance Services
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.
