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 allows refund of Service Tax where exporter bore the service tax cost
Service Tax refund rejection lacked a stated reason: CESTAT ordered re-adjudication
Service Tax on Compensation received by Buyer on Cancellation of Agreement to Sell an Immovable Property
When no other price available at time of stock transfer value should be determined via best judgment method
CESTAT Quashes Excise Duty Demand on Cenvated Inputs used in Job Work
Service Tax Refund Claim Filed Beyond Time Limit – CESTAT Upholds Rejection
Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920
No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges
Entry under Section 65(105)(zzd) can be invoked only for construction simpliciter
Doctrine of Unjust Enrichment inapplicable when appellant made disputed Payment
Extended period not invocable in subsequent notice when prior notice already issued on same subject
Interest not leviable when wrongly availed Cenvat credit is not utilized
Operational or administrative assistance or infrastructural support falls within Business Support Service
Absence of Fraud or Willful Misstatement Nullifies Penalty u/s 11AC
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.
