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.
Calibration tests and upgradation/ configuration as per customer’s requirement doesn’t amount to manufacture
Subsequent suspension cannot affect duty free import as DFIA license was valid at the time of import
Service Tax on payments for CAMPA & NPV Clearances by Forest Department
Calibration Tests & Appliance Upgrades don’t Constitute Manufacturing
Cenvat Credit availed based on duty paying documents cannot be denied
CESTAT Kolkata Upholds Confiscation of Betel Nuts and imposition of Penalty
Confiscation of Gold Bars & Penalty based on Retracted Statements Unsustainable
Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable
Clandestine Removal Charges not Sustainable based on Audit Report vs ER-1 Return
No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN
Post Facto Certificate Production for Exemption under Notification No. 108/95-CE
Unjustified Reconciliation Statement Rejection: CESTAT Orders Re-adjudication
RFG can be cleared for job work under Rule 4(5)(a) of Cenvat Credit Rules
Composite contract cannot be bifurcated for Service Tax levy
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.
