Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Department cannot decide title of goods, when no one is disputing ownership
Custom Duty
Custom Duty
Authority duty bound to refund excess duty paid because of an error in EDI system
Excise Duty
Excise Duty
Excise duty demand will not sustain if after adjusting Cenvat credit no differential demand arises
Service Tax
Service Tax
Designing & Execution of Stalls on Customer’s Request is Work Contract not Interior Decorator service
Custom Duty
Custom Duty
MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods
Excise Duty
Excise Duty
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Excise Duty
Excise Duty
Pre-delivery inspection charges includible in assessable value if inspection is mandatory for sale of goods
Service Tax
Service Tax
Hotel not liable to pay service tax on complementary services of conference hall
Goods and Services Tax
Goods and Services Tax
Rule 5 of Cenvat Credit Rules cannot be invoked to sanction refund of unutilized Cenvat credit
Excise Duty
Excise Duty
Demand of extended period not sustainable If no suppression of facts
Service Tax
Service Tax
No service tax payable on construction of flat which is for personal use of service recipient
Custom Duty
Custom Duty
No hard and fast rule can be laid down for fixing quantum of redemption fine
Service Tax
Service Tax
Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
Excise Duty
Excise Duty
