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 under Section 11AC of excise Act cannot be imposed mechanically
Cenvat Credit cannot be denied on final product treated as dutiable
Limitation under section 11B not applies to Cess on paper
CESTAT allows Cenvat Credit on Group Mediclaim Policy
Clandestine clearance of goods is a serious charge & cannot be made on presumptions
Customs Broker Licence cannot be canceled by mere Allegations
Contract for Supply of Goods not classifiable under ‘Commercial or Industrial Construction’
Invocation of longer period without specifying suppression of facts is unsustainable
Foreign Currency in excess of permissible limit liable for confiscation
Erection, Commissioning & Installation Services covers pure service contracts only
Cenvat Credit of Service Tax eligible on the basis of Debit Notes containing all details of Tax Invoice
Cenvat credit admissible on GTA services from place of removal upto 1.4.2008
No duty escapement in clearance of good by Job worker at value fixed by TISCO
Transport charges cannot be included in valuation for mining services
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.
