Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside
Excise Duty
Excise Duty
Freight for delivering goods to buyer premises not includible in assessable value
Service Tax
Service Tax
Value of free supply not includible in gross amount charged for levy of service tax
Service Tax
Service Tax
Department not allowed to take different stand as principles laid down in previous case already accepted
Service Tax
Service Tax
Service tax not payable on additional incentive received by dealer for meeting certain targets
Custom Duty
Custom Duty
Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods
Custom Duty
Custom Duty
Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client
Service Tax
Service Tax
10% redemption fine & 5% penalty of value of goods is appropriate in case of imports violating Exim Policy Provisions
Excise Duty
Excise Duty
Cenvat Credit cannot be denied if duty is paid on finished goods even though it attract nil rate of duty or exempted
Excise Duty
Excise Duty
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Service Tax
Service Tax
Interest eligible if service tax refund is not sanctioned within three months from filing date
Service Tax
Service Tax
Classification of service cannot be challenged at service recipient end
Service Tax
Service Tax
Service tax on execution of work of awarded tenders by appointing sub-contractor
Service Tax
Service Tax
