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.
Assessee eligible to take credit of service tax paid belatedly
Limitation for filing cenvat refund claim shall begin when litigation ends
Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884
Cenvat Credit cannot be denied for procedural defects of minor nature
Client Referral income earned from banks & insurance co. is ‘Business Auxiliary Services’
Unless the assessment has been disputed, no refund can be sanctioned
No Service tax chargeable if services not rendered in India
CENVAT Credit & Refund can be availed even without registration
Prima Facie Maintenance services of common area in Mall liable to service tax
No prescribed time-limit for taking Cenvat credit
Service tax Payable on TDS as it is part of Consideration
Rule 6(3) – Do not specify mode of Service tax refund – Book Credit also valid
No court can compel a statutory authority to act beyond statutory mandate
Ignorance of Law cannot be an excuse to avoid penalty & to extend limitation period
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.
