Courts: CESTAT Kolkata
Find latest CESTAT Kolkata judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Service Tax Not Payable When Correct Category of Works Contract Not Invoked: CESTAT Kolkata
CESTAT Set Aside Vehicle Confiscation as Customs Failed to Prove Foreign Origin of Goods
Extended Limitation Invalid as No Suppression Proven in Service Tax Case: CESTAT Kolkata
CESTAT: No Service Tax on Security, Car Hiring & Employee Housing; Liability Upheld for Legal Services & GTA
Customs Demand Set Aside Due to Failure to Prove Suppression Despite Valuation Dispute
Penalty Upheld for Invoice Without Supply Due to Evidence of Paper Transactions
Service Tax Demand Set Aside as Extended Limitation Invoked Without Evidence of Suppression
Customs Penalty Set Aside as Pre-Shipment Certificate Found Valid & Unchallenged
CENVAT Credit Allowed—No Proof Services Not Received Despite Invalid Supplier Addresses
Late Fee Set Aside as No Default Found in Filing Supplementary Bills of Entry: CESTAT Kolkata
Amount deposited under mistaken notion doesn’t amount to duty hence interest eligible
No Penalty if No Wilful Misdeclaration in Imported Goods: CESTAT Kolkata
Service Tax Demand Invalid Due to Reliance Solely on 26AS/ITR–ST-3 Mismatch
Value Enhancement Invalid as NIDB Data Alone Cannot Replace Declared Transaction Value
CESTAT Kolkata judgments and orders deal with appellate disputes under Customs, Central Excise and Service Tax legislation. This TaxGuru page brings together CESTAT Kolkata case laws concerning customs classification and valuation, imports and exports, exemption notifications, CENVAT credit, refunds, service tax, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, businesses, Chartered Accountants, advocates and tax professionals can use this page to research Tribunal decisions and identify precedents relevant to their disputes. The collection includes current Customs decisions as well as important legacy Central Excise and Service Tax case law that may remain relevant to pending proceedings. TaxGuru maintains this dedicated CESTAT Kolkata category to provide convenient access to recent and earlier Tribunal judgments and to help readers follow developments in Customs and indirect tax litigation.
