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.
Mere Washing, Melting & packing of Bees wax not amounts to Manufacture
Classification of goods – No estoppel to raise dispute in subsequent import
Cenvat Credit of Swachh Bharat Cess paid on input services is available
Computer with integrated CPU, VDU and virtual keyboard is portable PC
Penalty under Section 114 of Customs Act cannot be imposed on CHA
Cenvat credit of tax paid on demurrage charges is available
No denial of Cenvat Credit for mere procedural lapse: CESTAT
Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months
In absence of consideration service tax cannot be charged
Refund of tax under unconstitutional provision of statute will be outside the scope and purview of such enactment
Service rendered by ‘lead generator’ is not that of an ‘insurance agent
Recovery of interest without issuance of notice is bad in law: CESTAT Mumbai
Warehouse in foreign land can be a place of removal to avail Cenvat Credit
Demand of anti-dumping duty for imports under Advance Authorisation
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.
