Courts: CESTAT Mumbai
Find latest CESTAT Mumbai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
CESTAT Quashes SCN with Contradictory Statements and Presumption
No service tax on services provided by SEZ developer to units in SEZ
Refund of unutilized Cenvat Credit admissible for export without payment of service tax
Omission of registration number purposefully makes invoice inadmissible document
Service tax payable on Corporate guarantee & credit protection guarantee service
CESTAT, Mumbai lambasts Revenue for not depicting correct factual position
Service Tax Demand on Reimbursed Expenditure is beyond Section 67 & Unsustainable
SCN solely based on difference between ST-3 & ITR cannot be sustained
Service tax not leviable on penal interest and bounce charges
Equipment on board cannot be treated as independent of barge without evidence
Service tax paid on services received from overseas service providers in foreign countries duly refundable
Refund granted to DICGC as premium paid by bank considered as inclusive of tax
Obligations and responsibilities discharged by co-venturer is not subjected to service tax
Burden of proof for a different classification lies on Revenue department: CESTAT
CESTAT Mumbai judgments and orders form an extensive body of appellate case law relating to Customs, Central Excise and Service Tax. This TaxGuru page compiles CESTAT Mumbai decisions concerning imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty and tax demands, limitation, interest, penalties, confiscation and other indirect tax disputes. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments relevant to their matters. The page includes recent Customs decisions as well as significant legacy Central Excise and Service Tax judgments that continue to have relevance for pending disputes. TaxGuru brings these CESTAT Mumbai judgments and orders together to provide a convenient and searchable resource for indirect tax case-law research.
