Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
CVD Exemption cannot be denied based on Impossible Condition in notification
Excise Duty
Excise Duty
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
Service Tax
Service Tax
No service tax on liquidated damages for breach of any contract terms
Custom Duty
Custom Duty
Customs Broker Licence cannot be revoked for relying on data available on Govt websites
Service Tax
Service Tax
Service Tax refund cannot be rejected without putting the appellant on notice
Excise Duty
Excise Duty
When demand itself is not sustainable, penalty cannot be imposed
Excise Duty
Excise Duty
Duty demand cannot be confirmed without complying with remand order directed by CESTAT
Excise Duty
Excise Duty
If duty is not collected separately, the price actually realized is deemed to be cum-duty price
Service Tax
Service Tax
Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services
Custom Duty
Custom Duty
In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled
Excise Duty
Excise Duty
Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003
Service Tax
Service Tax
Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’
Service Tax
Service Tax
Service of transporting tractors cannot be treated as manpower supply Services
Service Tax
Service Tax
