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 duty liability on Transition from EOU to EPCG Scheme if Export Obligations Fulfilled

CESTAT Drops Service Tax Demand for HUDCO Construction Services Due to Non-Commercial Project Nature

Show Cause Notice Issued Under Wrong Section Void: CESTAT Kolkata

Duty demand based on data from computer print-out without corroborative evidence unsustainable

Transport of Goods with Loading and Shifting from Private Railway Siding to Stacking Yard Classified as GTA Service

70% Max Depreciation Allowed on Imported Second-Hand Machines: CESTAT Kolkata

No Service Tax on Renting of Immovable Property Before 01.06.2007: CESTAT

No Service Tax on Non-Commercial Sports Complex Construction: Kolkata HC

Rejection of declared value based on NIDB data on similar goods unsustainable

Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified

Transaction value will be assessable value when buyer and seller are unrelated and price is sole consideration

Demand for Non-Maintenance of Separate Account in Final Exempted Service Unwarranted; Cenvat Credit Reversal Adequate

Circular cannot impose new condition and restrict scope of exemption notification

Order remanding matter set aside as all elements already considered at time of finalization of provisional assessment
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.
