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.
Penalty not imposable on Service Tax Paid before Issuance of SCN
No one-to-one requirement correlation to claim Cenvat Credit
Cenvat credit eligible on steel items used to set up Sponge Iron Plant for manufacture of final products
SCN demanding duty not sustainable if it not contains reasons of demand
Disputed Cenvat Credit claim of Assessee cannot be denied by mechanically invoking 6% Rule
Suspension of Custom Broker License lifted on lapse of significant time
Subsidiary & its parent company located in different taxable territories are distinct entities
CENVAT of input received within the same premises irrespective of number of excise registration is available
No service Tax on Transport Service not provided by Goods Transport Agency
CENVAT credit eligible on goods used for manufacturing of BMD Vehicles & Storage Tank which are must for preparing Bulk Explosive
No Unjust enrichment if assessee not received the amount from buyers
CENVAT of steel items used for setting up of coal washery plant eligible
Loading and unloading covered as GTA and not Cargo Handling Services
Period of limitation not applies to Service tax mistakenly paid
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.
