Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Claim of extra payment unsustainable in absence of any documentary evidence
Excise Duty
Excise Duty
Exemption Notification No. 30/2004-CE is not an absolute exemption
Excise Duty
Excise Duty
Cenvat Credit balance will not lapse only if product is exempted conditionally
Excise Duty
Excise Duty
Notification No. 30/2004-CE dated 09.07.2004 is a conditional notification
Excise Duty
Excise Duty
Offence of money-laundering is not trivial in nature
Custom Duty
Custom Duty
No demand in case DGCA found that use of Aircraft was in accordance with permit granted
Excise Duty
Excise Duty
Procedural lapses cannot be ground for denying substantive benefits
Custom Duty
Custom Duty
Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Excise Duty
Excise Duty
Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit
Custom Duty
Custom Duty
No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available
Excise Duty
Excise Duty
Bar of Cenvat credit lapse not applies to conditional exemption – Rule 11(3)
Service Tax
Service Tax
Treating Advance Amount as Security Deposit – Invocation of extended period of limitation valid
Income Tax
Income Tax
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Excise Duty
Excise Duty
