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.
Goods imported by research institution is exempt from payment of customs duty
Copyright Services on Original Artistic Works Exempt from Service Tax
No service tax on construction services for the period before June 1, 2007
Charged paid by Foreign Telecommunication Operators not taxable under telecommunication services
Confirmation of duty demand unjustified in absence of any loss of revenue
Transportation of goods by air/sea to place outside India being export of service is outside service tax net
Other services naturally bundled with principal service of transportation is classifiable under GTA service
Cenvat Credit Eligibility Cannot Be Challenged During Refund Claim if Not Questioned During Availment and Utilization
Advertising Corporation of India Liable for Service Tax on Govt Advertising
Notification 25/2012-ST exempts works contract service related to railway
Interest not leviable in case of revenue neutral situation
Refunds Based on Legal Interpretations Should be Exempt from Recovery due to Subsequent Legal Changes
Service tax not leviable on amount being reimbursed on actual basis
Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt
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.
