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.
Initiation of proceedings untenable as duty with interest paid before notice
Cenvat credit eligible on Steel items used in setting up of sponge iron kiln
No Service Tax on Compensation for cancellation of Coal Block Allotment
Cenvat credit eligible even if input not arisen out of a process of manufacture
Interest on Refund of excise duty amount Deposited During Investigation allowable from the date of deposit @ of 12%
Cenvat Credit eligible on Sales Commission to Manufacturer
Suppression of fact cannot be alleged when demand is based on information appearing in Balance Sheet
CESTAT allows refund of Cenvat Credit of Sugar Cess
DRI doesn’t have jurisdiction to issue SCN under Custom Act
General Clauses Act applicable for calculating period of limitation
No penalty if no material to prove suppression of facts to Evade Service Tax
Imported goods once cleared for Home Consumption cease to be imported goods
No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts
CESTAT allows Provincial Release of Goods Detained on Execution of Bond, Bank Guarantee
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.
