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.
Even if excise duty was legally not payable, credit cannot be denied
STTG certificate issued by Railways -Service Tax Refund can be claimed
Compensation/ liquidated damage cannot be treated as service to levy Service Tax
Cenvat credit on inputs used in excess of what prescribed when available
Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit
Section 35F do not bar Pre-Deposit out of CENVAT Credit Account
Canteen, House keeping & cleaning service- CENVAT credit allowed
Every audit objection doesn’t lead to invocation of extended period and levy of penalty
Rule 3(5) of Cenvat Credit Rules not applicable to credit availed on input services
Abatement available on GTA service even if consignment note not mentions about non-availment of credit
Principle of doctrine of unjust enrichment not applies to refund of ‘deposit of duty’
Cenvat credit cannot be denied on ground that supplier had paid excess duty
Intent to evade payment duty is a sina qua non for invoking penal provision u/s. 11AC
Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN
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.
