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.
No evidence that LOP terms are violated; demand unsustained
Admissibility of CENVAT Credit on Del Credere Agent Services
Crushing and screening iron ore classified as iron ore fines, exempt from CVD
No liability to pay service tax on toll collection as collector was not a Commission Agent
Violation of Principles of Natural Justice – CESTAT set aside Service Tax Order
Service of transportation of goods provided to recipient outside India is not taxable
Cenvat Credit eligible on Service Tax on Insurance Premium for Employees opted for Voluntary Separation Scheme
CESTAT grants waiver of detention & demurrage charges as goods detained for over 2 years for no fault of appellant
Extended period of limitation cannot be invoked when all the facts were in knowledge of revenue
CENVAT credit allowed on Service Tax paid during GST regime under RCM on import of services
In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs
Refund cannot be rejected merely for limitation if last day to apply was Public Holiday
CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund
4G mobile towers are movable in nature & eligible for CENVAT credit
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.
