Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Heading covering specific description is to be preferred over heading covering general description
Excise Duty
Excise Duty
Freight not includible in assessable value as factory gate is the place of removal
Service Tax
Service Tax
Indian resident party of agreement liable to meet TDS obligation
Service Tax
Service Tax
Penalty not payable for service tax not paid on debatable issue
Custom Duty
Custom Duty
Appeal cannot be dismissed for delay in filing appeal against an Order not served
Excise Duty
Excise Duty
SVLDRS: Technical Glitch in Issuance of Form-4 – CESTAT grants relief
Custom Duty
Custom Duty
SCN cannot be issued on the basis of mere Suspicion
Custom Duty
Custom Duty
Educational & Higher Education Cess payable on Clean Energy Cess
Excise Duty
Excise Duty
Demand of excise duty in respect of semi-finished goods not sustainable
Service Tax
Service Tax
Service charges for pre-payment of loan amount not chargeable to service tax
Custom Duty
Custom Duty
Saccharomyces Boulardii being yeast is classifiable under chapter 21
Excise Duty
Excise Duty
Limitation period prescribed u/s 11B doesn’t apply to amount paid under mistake of law
Excise Duty
Excise Duty
Unjust enrichment doesn’t apply to refund upon finalization of provisional assessment u/r 9B of CER, 1944
Service Tax
Service Tax
