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.
Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975
Territorial location cannot decide admissibility of CENVAT Credit
CENVAT eligible on Architect Service, Telephone Expenses for Hotel Construction
Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’
CESTAT deletes penalty as same was imposed without specifying reason
Appeal cannot be dismissed for delay in filing appeal against an Order not served
Non-reflection of Cenvat Credit in ST-3 return not a ground to deny refund of unutilized credit
Refund not admissible as claimant failed to furnish required revised service tax return
Attested copies should be considered as proof of production of document as original documents misplaced
Cenvat Credit eligible to insurer on services tax on commission charged by automobile dealers
Revenue cannot deny Cenvat Credit without proving that activity has no nexus with output services
Refund claim of service tax paid on input services wholly consumed within SEZ is duly allowable
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
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.
