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.
Appellant entitled to refund of CENVAT credit held to be admissible which was earlier reversed at the instance of Dept.
Redevelopment of society : Service Tax on flats handed over to existing members of societies without any consideration
CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality
No Service Tax payable in absence of clauses pertaining to Consideration in Contract
Cenvat credit cannot be reversed for theoretical variance in Inputs
Duty cannot be demanded for mere shifting of goods to another premise by 100% EOU-importer
Refund claim allowed despite non-filing of ST-3 return for claim period
Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal
Refund of Service Tax Paid under Protest without challenging the assessment proceedings cannot be denied
Proposal for confiscation & penalty cannot be segregated from custom duty demand
Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture
Pre-delivery inspection & after sales service charges not includible in assessable value of motor vehicles
Proceedings for confiscation & penalty not sustainable once duty demand dropped
No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles
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.
