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.
Post import services was not a condition of sale in case the service contract had been closed prior to placing of order
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Mere non cancellation of Registration under Companies Act not means continuing of business activity
Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment
No prohibition under Rule 9 of Central Excise Rules, 2002 on issue of two registration certificates for one and same premises
Prices of transacted goods can be determined only on transaction date
Cenvat Credit cannot be denied for wrong classification by supplier
Disinclination on the part of the first appellate authority to consider rectification is inexplicable: CESTAT
Refund not eligible for Cenvat Credit Reversed Voluntarily before transition to GST
Nature of service is irrelevant for rule 5 of CENVAT Credit Rules, 2004
Bill of Entry can be modified to correct clerical error in Quantity
Interactive intelligent panel Having CPU cannot be classified as Monitors
Revenue is bound by SION norms fixed by Ministry of Commerce
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.
