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.
CESTAT dismissed appeal for enhancement of redemption fine & penalty
Assessee’s Genuine Belief: Extended Period Inapplicable
CESTAT dismisses appeal for Fine/penalty Enhancement for Imported Used Clothing
Cenvat available on naphtha used for generation of electricity which is consumed within factory
Smuggling of contraband gold from third country of origin liable to absolute confiscation
No Service Tax on Manpower Supply Before 16.06.2005: CESTAT Kolkata Ruling
No Service Tax on Amadeus India Incentives/Commissions for CRS Developer Usage
Differential duty demand unsustainable if Original Bills of Entry Assessment not challenged
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
CENVAT Credit Denial Based on Delayed or non-Registration of ISD is Unlawful
Invocation of extended period alleging mere non-payment of duties unjustified
Cenvat Credit can be utilized for payment of service tax on import of services
Suppression Required to Invoke Extended period of limitation, for SCN Issuance
Revocation of Customs Broker licence as exporters untraceable during subsequent verification unjustified
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.
