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.
Govt cannot recover Tax dues owed to them from Corporate Debtor accruing prior to transfer date
No service tax on Business Auxiliary Service utilized outside India to foreign principal
Documentary evidences provided by appellant hence burden is on department to prove foreign origin of goods
No service tax on right to use of Mining of natural resources (Sand) assigned before 01.04.2016
Service tax not leviable on Banking and Financial Institution Services prior to 16.07.2001
Cenvat Credit eligible on materials used in manufacture of storage tank & pollution control equipment
NIDB data cannot be relied if its of different quantity & quality of goods
Limitation period prescribed u/s 11B doesn’t apply to amount paid under mistake of law
Non-Filing of CA Certificate with refund claim: CESTAT allows filing
Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
10% redemption fine & 5% penalty of value of goods is appropriate in case of imports violating Exim Policy Provisions
Procedural lapses cannot be ground for denying substantive benefits
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
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.
