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 Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash
Refund claim not to be filed for suo motu credit of Cenvat reversed earlier
Gold Balas being gold ornaments are directed to be released as possession of gold is not an offence
Sikko Sol not used in Automobile not classifiable under 2710 12 13
No Penalty u/s 11A (4) of Central Excise Act in Absence of Tax Evasion
No duty demand in absence of mala fide intention to send semi-finished product to hired premises
Fraudulent import of old cars as new cars- Cestat Reduces penalty to 10%
Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters
Proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has prospective effect
RCM on Works Contract Service not applicable to corporate assessee
Reversal of credit not required while clearance of waste and scrap
No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods
Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller
Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation
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.
