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 exemption under SEZ Act cannot be denied for procedural infirmities
CESTAT allows Refund claim of unutilised CENVAT Credit of Pre-GST regime
CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA
Differential classification of same goods imported at different places would negate very purpose of Tariff Act
Rejection of transaction value in absence of contemporaneous import is unsustainable
Benefit given to importer as dept failed to substantiate allegation of undervaluation
Antecedents of an importers cannot be evidence for undervaluation of goods
Seized goods can be released on provisional basis inspite of pending adjudication proceedings
CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity
Penalty leviable for Misclassification of Goods with malafide intentions
Seafarer’s recruitment service provider is not an intermediary
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Cenvat credit on rejected goods available as inputs
Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable
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.
