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 payable on residential flats constructed under joint development agreement
Cestat has no power to modify to stay order passed by HC
It is no longer open to demand duty at 10% or 5% of price as the case may be of exempted products
CHA Service – CMC charges liable to service tax
Where to verify as to whether cost of service was included in assessable value of manufactured castings/patterns, matter was remanded
Joint development agreement with land owners to construct residential complex attracts Service Tax
Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony not eligible for CENVAT credit
Input credit allowable on insurance expenses paid for insurance policy to cover expenses relating to pay-roll
GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004
Stay Petition – Existence of two different views justifies waiver of predeposit
Service tax – Benefit of reduced penalty of 25% in appeal cases
security at the guest house has no nexus or relation with the business of manufacture of assessees
Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker
Transactions between the two Companies after the effective date of merger cannot be treated as between a service provider and service recipient
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.
