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.
Admissibility of credit can be questioned to Input Service Distributor and not receiver
Relevant date for refund of services availed will be challans showing date of payment within one year
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Refund of SAD paid via DEPB Scrip is available
Penalty for belated filing of return not applicable to person not liable to pay service tax
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed
CESTAT removes condition of testing in VRDE for release of vehicle complying stipulations for operation & running on Indian roads
Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services
No allegation/ evidence demonstrates violation of regulation 10(n) of Customs Broker Licencing Regulations, 2018
For Mega Exemption notification word ‘building’ includes shop and flats
Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director
Appeal abates with effect from date of approval of resolution plan by NCLT
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.
