Courts: All CESTAT
5,560 articlesService Tax

Service Tax
CENVAT Credit without actual receipt of service is ineligible
Excise Duty

Excise Duty
Charge of Clandestine manufacture & removal without corroborate evidence unsustainable
Income Tax

Income Tax
Service Tax exempt on Commission Earned from Services to Foreign Entities
Excise Duty

Excise Duty
Availment of CENVAT Credit doesn’t depend on location of service provider
Service Tax

Service Tax
ERP Implementation Taxable as ‘Information Technology Service’ from 16.05.2008
Service Tax

Service Tax
Ash Transportation and Disposal activity Not classifiable as ‘Cleaning Services’
Excise Duty

Excise Duty
CENVAT Credit Allowed for Erection & Commissioning Services of Spray Drying Plant
Custom Duty

Custom Duty
CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing
Excise Duty

Excise Duty
Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication
Service Tax

Service Tax
No penalty if all taxes are paid before issuance of SCN
Custom Duty

Custom Duty
Customs Commissioner (A) cannot Enhance Value without Notice to Assessee
Custom Duty

Custom Duty
Minor mismatch due to adoption of standard method, not a mis-declaration
Service Tax

Service Tax
ENVAT Credit on Input Services for Output Service Can’t Be Denied
Excise Duty

Excise Duty
