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.
CENVAT without physical movement of goods illegal
Adjudicating Authority can reject transaction value if assessee fails to prove that relationship had not influenced price
Penalty not leviable if incorrect claim admitted by assessee on pointing out the same by the audit and the mistake was bonafide
In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient
Exemption notifications not retrospective unless legislature specifically provides so
Sale of space or time for Advertisement Services brought into Service tax net w.e.f. 1-5-2006 only
Penalty U/s. 78 to be waived if Service Tax and interest been paid before issue of SCN
Service tax on Income from auction of abandoned cargo?
Prima facie, trademarks registered outside India are also covered under charge of service tax
Hiring of aircrafts by cargo companies prima facie is not ‘Supply of Tangible Goods for Use’ services
Cenvat Credit on input services prior to registration allowable
Merely making entry in books of account did not amount to provision of service
Service availed in relation to business of manufacturing or providing output service is entitled to input service credit
Ocean freight was prima facie not covered under any entry, hence, could not be covered under BSS also
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.
