Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted
Service Tax
Service Tax
No service tax liability on foreclosure charges collected by banks & NBFCs on premature termination of loans
Excise Duty
Excise Duty
Cenvat credit not deniable as services settled to be eligible input service
Custom Duty
Custom Duty
Revocation of customs broker licence justified on failure to verify correctness of documents
Excise Duty
Excise Duty
No excise duty chargeable on scrap of pipes generated during repair/ maintenance of pipes
Custom Duty
Custom Duty
Portable Solar Home Electric Light – HANS 300 & HANS 150 are solar power based device
Excise Duty
Excise Duty
Process of injecting raw-materials into aerosol cans doesn’t amount to manufacture
Custom Duty
Custom Duty
Goods imported in violation of ITC(HS) Import policy and also undervalued are liable to confiscation
Custom Duty
Custom Duty
Penalty u/s 112 against steamer agent unsustainable as relevant confiscation and duty liability set aside
Service Tax
Service Tax
No Service Tax can be levied on take-away/parcel food from restaurants
Service Tax
Service Tax
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Custom Duty
Custom Duty
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
Excise Duty
Excise Duty
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Custom Duty
Custom Duty
