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.
Claim of extra payment unsustainable in absence of any documentary evidence
Offence of money-laundering is not trivial in nature
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable
Service tax refund cannot be denied on cancellation of booking of flats
Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of Central Excise Act
Services provided by GTA not classified as ‘Clearing & Forwarding Agency’ service
CA Certificate cannot be brushed aside merely for non-liking of authorities
Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed
‘Consideration’ defined under Indian contract Act is different from Finance Act
Demand based on audit without any further investigation is liable to be set aside
No Service Tax liability can be imposed on Builder on cancellation of booking by flat buyer
Interest liability is appended on confirmation of differential duty
Service Tax on fixed contracted amount given to theater owner by distributor
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.
