Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment
Custom Duty

Custom Duty
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Excise Duty

Excise Duty
Courier Agency, Exhibition, Insurance & Internet Services qualifies for Cenvat credit
Excise Duty

Excise Duty
Duty demand not sustained as evidence reveals that appellant is an independent manufacturer
Service Tax

Service Tax
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Service Tax

Service Tax
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Custom Duty

Custom Duty
Benefit of no duty import allowed when goods jointly imported by financing company and EOU
Custom Duty

Custom Duty
Demanding duty drawback unsustained as payment for goods exported duly received
Service Tax

Service Tax
No Service Tax on Spares & Accessories Used for Free Warranty Services
Excise Duty

Excise Duty
CESTAT quashes order as it lacked reasoning or findings to support its conclusion
Service Tax

Service Tax
100% Penalty Not Imposable if Duty, Interest & 25% Penalty Already Paid
Excise Duty

Excise Duty
Supplies to Merchant Exporters not includible for SSI Exemption calculation
Service Tax

Service Tax
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Service Tax

Service Tax
