Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
SAD refund allowed even though condition 2(b) of Notification No.102/2007-Cus. not complied
Service Tax

Service Tax
Extended period of limitation cannot be invoked in revenue neutral situation
Service Tax

Service Tax
No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax
Excise Duty

Excise Duty
No excise duty exemption on Machine Dipped Match Splints if power was used in manufacture
Excise Duty

Excise Duty
Clandestine Removal of Goods – Absence of corroborative evidence – CESTAT deletes penalty
Service Tax

Service Tax
No service tax on Business Auxiliary Service utilized outside India to foreign principal
Service Tax

Service Tax
Deputation of own employees for specified Job work in factory of client is not Manpower Supply Services
Excise Duty

Excise Duty
CESTAT quashes penalty order – As non-director was treated as director in order
Service Tax

Service Tax
CENVAT Credit eligible on Service Tax paid by Automotive Dealers
Custom Duty

Custom Duty
Classification of bhusi/ bhuki of pulses / pulses waste -CESTAT directs readjudication
Excise Duty

Excise Duty
Merely because appellant at relevant time not opt for any option, revenue cannot impose upon appellant a particular option
Custom Duty

Custom Duty
Mutilation of goods before clearance: CESTAT reduces Redemption Fine & Penalty
Excise Duty

Excise Duty
Section 11AC penalty not valid If no Suppression of fact to evade Duty
Excise Duty

Excise Duty
