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.
No Service Tax on Remuneration to Director in employment of the company
Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently
Charter hire of work over Rigs cannot be classified as ‘repair or maintenance service’ for Service Tax
Cenvat credit eligible on outward transportation from factory gate to customer’s place
Cenvat Credit Can’t be Denied for Export of Exempted goods Outside India
Service Tax not payable when paid to vendor instead of paying to Govt. under RCM
CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)
Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods
CBEC Letter cannot enlarge scope of exemption notifications
‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable
Transportation of iron ore from mines site to appellant’s crusher plant not falls under GTA service
Service tax on GTA under RCM dropped, stating revenue neutrality
TFM cannot be the determinative factor for classification of Soap
Transportation of goods cannot be taxed under Cargo Handling Service
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.
