Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Service tax not payable on value of reimbursement of expenditure
Excise Duty

Excise Duty
Zymegold Plus and Dripzyme are classifiable under CTH 3101 as fertilizer
Custom Duty

Custom Duty
CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it
Excise Duty

Excise Duty
CENVAT Credit on free warranty service provided via dealer duly available to manufacturer
Service Tax

Service Tax
No penalty if no intention to evade service tax & for tax paid before issue of notice
Excise Duty

Excise Duty
Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee
Excise Duty

Excise Duty
Time bar not apply to refund of duty paid by mistake
Service Tax

Service Tax
Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified
Custom Duty

Custom Duty
Immunity by Settlement Commission to main noticee is also available to co-noticees
Service Tax

Service Tax
Extended period invocable as non-payment of service tax detected by Anti-evasion unit
Service Tax

Service Tax
Dept not permitted to file Revision Application under Section 35EE of Central Excise Act
Excise Duty

Excise Duty
Jute Cess payable only when goods are removed from factory
Service Tax

Service Tax
Service tax cannot be demanded by Kolkata unit if Visakhapatnam unit already initiated action
Service Tax

Service Tax
