Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Service tax demand confirmed without referring documents furnished is against principles of natural justice
Service Tax
Service Tax
Options under Rule 6(2) & 6(3) of CENVAT Credit Rules cannot be availed simultaneously
Custom Duty
Custom Duty
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Custom Duty
Custom Duty
Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion
Custom Duty
Custom Duty
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
Custom Duty
Custom Duty
Anti-dumping duty not payable on import of Aluminium Alloy Coils
Service Tax
Service Tax
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Excise Duty
Excise Duty
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Service Tax
Service Tax
Service of collection of toll fee on behalf of NHAI not covered under service tax
Service Tax
Service Tax
One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004
Excise Duty
Excise Duty
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Custom Duty
Custom Duty
Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable
Service Tax
Service Tax
Registration under ‘construction of a new residential complex’ doesn’t hold rendering of service under the same
Service Tax
Service Tax
