Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified
Excise Duty

Excise Duty
CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed
Custom Duty

Custom Duty
Confiscation of gold merely based on retracted statements unjustified
Custom Duty

Custom Duty
Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration
Service Tax

Service Tax
Hostel and education service are naturally bundled and education service gives essential character to such bundle
Excise Duty

Excise Duty
Differential duty demand unsustainable if entire exercise was revenue neutral
Service Tax

Service Tax
RCM not payable in absence of service receiver & provider relationship
Service Tax

Service Tax
No Service Tax on sale of coaching material
Custom Duty

Custom Duty
Revocation of Customs Broker License sustained as violation of CBLR proved
Service Tax

Service Tax
When there is no mens rea, no demand will sustain on ground of limitation
Excise Duty

Excise Duty
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
Custom Duty

Custom Duty
Rejection of declared value without examining contemporaneous NIDB data is unsustainable
Custom Duty

Custom Duty
Declared value rejectable whenever significantly higher value of identical goods noticed
Excise Duty

Excise Duty
