Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Enhancement of value only on the basis of NIDB data unacceptable
Service Tax

Service Tax
Service tax not payable till 01/07/2010 by builder/developer/promoter for constructing complex for his customer
Service Tax

Service Tax
Procuring orders from foreign companies & providing service to domestic vendor classifiable under SSBC
Service Tax

Service Tax
CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods
Service Tax

Service Tax
Service Tax Audit report cannot be regarded as an order of determination
Service Tax

Service Tax
Simultaneous classification of services under two heads and demanding service tax thereon is unjustified
Excise Duty

Excise Duty
Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment
Excise Duty

Excise Duty
Decide Excise duty Refund based on certificate from buyer & CA: CESTAT
Excise Duty

Excise Duty
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Service Tax

Service Tax
Notice not to be issued as service tax along with interest paid on being pointed out
Service Tax

Service Tax
Extended period not invocable in absence of suppression of facts with intend to evade payment of tax
Excise Duty

Excise Duty
CESTAT allows transfer of cenvat credit balance to lessee unit
Service Tax

Service Tax
Service Tax refund cannot be granted for non-production of original documents / export invoices
Service Tax

Service Tax
