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.

Excise Duty not payable by Job Worker on work undertaken which forms part of manufacturing process

Statutory right to appeal cannot be defeated by drawing a presumption about service of order

Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

CESTAT reduces Bank Guarantee amount & order provisional release of goods

Refund of Service Tax paid under RCM allowed post implementation of GST

No cenvat reversal for loss of inputs/packing material in fire

Service tax payable on receipts from insurance companies operating at premises of motor vehicle dealers

No excise under ‘deemed’ manufacture on ‘baby diapers’ or ‘sanitary napkins’

Imported External/portable hard disk drive classifiable under Tariff Item 84717020

Mobilization advance is not an advance towards provision of services

CENVAT credit admissible for construction/setting up of landfill

Value declared in Bills of Entry cannot be rejected without following Rule 12ibid

No Service Tax on Octroi Collection in discharge of Sovereign Privilege

CESTAT set aside demand on Mobilization advance which was not consistent with law
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.
