Courts: CESTAT Hyderabad
Find latest CESTAT Hyderabad judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, CENVAT credit, exemptions, refunds and tax disputes.
Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant
Cenvat Credit on input services allowed if used in the course of furtherance of business
Interest payable if pre-deposit not refunded within 3 months
Modvat Credit eligible on Steel plates & MS channels used in fabrication of chimney
No Service Tax on amount recovered as charges for breach of contractual terms
Once Cenvat credit is debited, it is as good as not taking credit at all
No confiscation of goods already been exported | Section 113 | Customs Act
Mere repacking from retail to bulk & labelling not amounts to manufacture
HSN mentioned by supplier is just a base, imported goods can be classified under any other appropriate HSN
No penalty without SCN for wrongful availment of Cenvat Credit
Theater owner exhibiting movie provided by distributor is outside the purview of BSS
No Penalty for mere wrong apportionment of CENVAT Credit between 2 Units
Service tax cannot be demanded on reimbursement of expenses post May 1, 2006
SEZ Act, 2005 overrides Finance Act 1994
CESTAT Hyderabad case laws and orders provide guidance on disputes concerning Customs, Central Excise and Service Tax. This page collects CESTAT Hyderabad decisions involving classification, valuation, CENVAT credit, exemptions, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax issues. Businesses, manufacturers, importers, exporters, service providers, Chartered Accountants, advocates and consultants can use this category to identify Tribunal precedents relevant to their matters and monitor developments in indirect tax litigation. The collection includes recent judgments as well as significant earlier orders under legacy Central Excise and Service Tax laws, which remain relevant for pending disputes and interpretation of historical transactions. TaxGuru updates this dedicated CESTAT Hyderabad page with decisions published on the website, providing readers with a convenient resource for researching Tribunal jurisprudence.
