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 Kolkata Directs Re-adjudication Over Denied Opportunity
CENVAT on inputs used in manufacture of Rerolled products is duly available
CESTAT Orders Fresh Adjudication as lower authorities failed to verify documents
Exercise to arrive at quantum of Service Tax cannot be taken up by Tribunal
Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified
CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed
Confiscation of gold merely based on retracted statements unjustified
Differential duty demand unsustainable if entire exercise was revenue neutral
RCM not payable in absence of service receiver & provider relationship
No Service Tax on sale of coaching material
When there is no mens rea, no demand will sustain on ground of limitation
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
No penalty if no intention to evade service tax & for tax paid before issue of notice
Jute Cess payable only when goods are removed from factory
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.
