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.
Concessional rate benefit of 2.5% basic customs duty available on import of power tillers
Service tax payable on revenue realized and not on revenue recognized
Blind belief cannot be a substitute for bona fide belief
No wilful mis-statement or suppression of facts in case capital gains tax was paid on profit/compensation received
Blending, bottling & packing not taxable under ‘Business Auxiliary Service’
Not following order of HC or SC amounts to rectifiable mistake/error
Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails
Refractory bricks used for re-lining of furnace are eligible for EPCG scheme
Allegation of clandestine removal without corroborative evidence is unsustainable
Delay of decade in proceeding makes entire proceeding vitiated
Mediator service not liable to service tax as management consultancy service
Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit
Rejection of refund on flimsy grounds would defeat purpose of rebate schemes
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.
