Thursday, 15 October, 2026

Tag: CESTAT Chennai


Customs, Excise and Servive Tax Appellate Tribunal CESTAT

June 2, 2026 : In a significant ruling reinforcing the principle that substantive tax benefits cannot be denied on mere procedural lapses, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has allowed a refund claim of over ₹18.82 Read more…


CESTAT Customs, Excise and Servive Tax Appellate Tribunal

May 29, 2026 : In a significant customs classification ruling, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the Customs Department’s decision to reclassify imported Alkyl Ketene Dimer (AKD Wax) under a different Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 30, 2026: The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that an indivisible works contract cannot be artificially split to classify the goods component as “trading” for the purpose of denying CENVAT credit, Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 27, 2026 : The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench has ruled that excise duty paid on the basis of a unilateral price revision through supplementary invoices is not sustainable when such revised price is never Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 17, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a demand of ₹3.63 crore raised against The India Cements Ltd., holding that CENVAT credit cannot be denied merely because Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 10, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that concessional customs duty cannot be denied merely for procedural non-compliance when the importer has satisfied the substantive conditions of an Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 2, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Central Excise authorities cannot reopen or question the classification of imported goods once the same has been accepted by Customs Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 2, 2026 : The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, has held that production of a television serial on behalf of a broadcaster constitutes a taxable service under “programme producer’s service”, even where the agreement provides Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 1, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that transportation charges incurred by a clearing and forwarding (C&F) agent on behalf of its principal cannot be included in the taxable value Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

March 30, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the appeal filed by Komatsu India Private Limited, holding that CENVAT credit amounting to ₹84.08 lakh on input services used for Read more…