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.

Service Tax on arrangement between theater owner and Film distributor

Late fee on filing new Bill of Entry as old Bill of Entry got purged is unsustainable

CESTAT allows Interest on delayed Sanction of Refund Claim under Rule 5 of CCR

Cenvat eligible on insurance premium paid for group insurance of employees opting under VSS

Classification of Custom made silos based on purchase orders placed by customers

Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period

Cenvat Credit eligible on Parts for efficient functioning of Machine for Manufacturing

Refund rejected in absence of proof of availability of credit amount till debit of claim amount

Order unsustainable as passed without considering relevant evidence

No Penalty leviable merely on basis of Speculations

Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011

Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake

Penalty leviable could not exceed the amount for Compounding of Offence under GST Act

Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
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.
