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.
Denying cross examination of witnesses and non-supplying of records renders proceeding untenable
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
When demand itself is not sustainable, penalty cannot be imposed
Duty demand cannot be confirmed without complying with remand order directed by CESTAT
If duty is not collected separately, the price actually realized is deemed to be cum-duty price
Customs Broker not liable for mis-declaration as BOE filed based on documents given by importer
Benefit of exemption notification 6/2002 available to the Tubular Plate Lead Acid batteries
Suspension of Customs Broker license at the stage of Show Cause Notice unjustified
Documentation services not liable to Service tax prior to 1st May, 2006
Penalties on both proprietorship firm & proprietor amounts to double penalty and hence unsustainable
Excise duty on scrap can be paid by utilizing CENVAT Credit account
Service Tax Refund rejection for non-matching of Invoice date: CESTAT remands matter back to Adjudicating Authority
No penalty for unintentional Availment of Irregular CENVAT Credit
Time barred Excise Appeal not maintainable
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.
