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.
Assessable Value cannot be enhanced on the basis of Price quoted in Proforma Invoice
Service Tax on Coal Block Cancellation Compensation
Cenvat credit eligible on setting up of CHP for evacuation of coal by rapid loading process
Cenvat eligible on structural steel items used for fabrication of support structures for capital goods
Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises
CESTAT releases Gold Bar & Indian Currency as Smuggling not proved
Sanctioned Refund cannot be considered as “erroneous”
Cenvat Credit allowed for tax paid under reverse charge even if same was not payable
No demand in terms of rule 6(3)(i) of Cenvat Credit Rules if exercised option under rule 6(3)(ii)
Service rendered by Tata Sons under BEBP agreement eligible as ‘input service ‘for Tata Steel
Fruit pulp or fruit juice based drinks classifiable under CTH 22029920
No service tax on consignment agency services under clearing & forwarding agent service
Mere audit objection cannot be sole ground for holding clandestine manufacture & removal
CESTAT allowed Interest on service Tax amount already deposited to ‘Sourav Ganguly’
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.
