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.
Shortage ascertained during stock-taking was based on assumption and presumption hence duty demand untenable
Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable
CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available
Dept cannot allege Suppression for Income Reconciliation of Books & ST3 Returns
Excise Duty paid on Unaccepted Price Increase is refundable
Extended period of limitation cannot be invoked on a legitimate buyer
Goods imported separately cannot be clubbed for the purpose of classification
Re-Crystallisation & Distillation not Manufacturing under Central Excise Act
CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement
Low Aromatic White Spirit is rightly classifiable under the CTH 27101990
Tribunal held classification of Non Textured Fabrics must be based on nature and material coated
No liability to pay interest in a revenue-neutral situation
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.
