Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Licence fee not includible to transaction value when it is not a condition of sale
Service Tax
Service Tax
No Service Tax on Consulting Engineering Service for Road Construction in J&K
Excise Duty
Excise Duty
Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer
Excise Duty
Excise Duty
Mere Chartered Accountant’s certificate without documentary evidence is not sufficient for duty treatment of obsolete stock
Excise Duty
Excise Duty
Exemption under 12/2012-CE available to aluminium structures and fabricated items used as towers of wind turbines
Service Tax
Service Tax
Sharing service of corporate staff with group companies is covered within ‘manpower recruitment or supply agency’
Excise Duty
Excise Duty
Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004
Service Tax
Service Tax
Demand invoking extended period unsustained as notice issued after two years of departmental knowledge
Excise Duty
Excise Duty
Clandestine Removal Charges not Sustainable based on Audit Report vs ER-1 Return
Service Tax
Service Tax
No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN
Excise Duty
Excise Duty
Extended period of limitation not invocable on account of revenue-neutrality
Service Tax
Service Tax
Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’
Service Tax
Service Tax
Date of judgement is relevant date where duty becomes refundable as a consequence of judgement
Custom Duty
Custom Duty
