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.

No Service Tax on transportation services provided individually using own vehicles

Smuggled Gold Confiscation Upheld for Fabricated Explanation by Appellants

Service Tax Demand Set Aside as BCCI Subsidies Treated as Grants, Not Consideration

No Duty Demand Where Tax Already Paid Despite Alleged Non-Supply of Goods

₹25.33 Cr Service Tax Demand Set Aside Due to Exemption for Electricity Distribution Services

8% Demand Quashed as Proportionate Reversal Applies Under Rule 6(3A): CESTAT Kolkata

Rule 8 Not Applicable as Goods Sold to Independent Buyers & Sister Units: CESTAT Kolkata

CESTAT Allows Cenvat Credit as Steel Items Used for Plant Maintenance Qualify as Inputs

Airline Tour Packages Not Taxable as Tour Operator Service as No Tour Planning Was Done: CESTAT Kolkata

Construction Service Tax Demand Quashed Because Credit Was Reversed After Audit

Refund Claim Remanded as Adequate Opportunity not given to Prove Absence of Unjust Enrichment

No Service Tax on Horticulture Because They Form Part of Agriculture: CESTAT Kolkata

Penalty u/s. 114AA of Customs Act set aside in absence of corroborative evidence in fraudulent export syndicate

Demand of service tax under RCM merely based on balance sheet figures cannot be sustained
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.
