Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Custom Duty

Custom Duty
Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office
Service Tax

Service Tax
Verizon India eligible for refund of Cenvat on Services to Verizon USA rendered as principal service provider
Excise Duty

Excise Duty
CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash
Service Tax

Service Tax
Trading of SIM Cards & Recharge Coupons not amounts to providing BAS
Excise Duty

Excise Duty
Refund claim not to be filed for suo motu credit of Cenvat reversed earlier
Service Tax

Service Tax
No service tax for brand endorsement during IPL as the same was not “business support service”
Custom Duty

Custom Duty
No custom duty recovery on import of aircrafts in absence of findings by Competent Authority
Service Tax

Service Tax
Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable
Service Tax

Service Tax
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’
Custom Duty

Custom Duty
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
Custom Duty

Custom Duty
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Excise Duty

Excise Duty
Imposition of penalty without opportunity of being heard cannot be sustained
Custom Duty

Custom Duty
