Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
CA Certificate cannot be brushed aside merely for non-liking of authorities
Service Tax

Service Tax
No service tax on Software activation charges under BAS
Excise Duty

Excise Duty
SSI Exemption cannot be denied for Trademark Registration in Family Members/Partners Name
Excise Duty

Excise Duty
Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed
Service Tax

Service Tax
CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order
Excise Duty

Excise Duty
Sikko Sol not used in Automobile not classifiable under 2710 12 13
Service Tax

Service Tax
‘Consideration’ defined under Indian contract Act is different from Finance Act
Service Tax

Service Tax
In revenue neutral situation, demand has to be treated as time-barred
Service Tax

Service Tax
Demand based on audit without any further investigation is liable to be set aside
Service Tax

Service Tax
Extended period of limitation not available in revenue neutral situation
Excise Duty

Excise Duty
Transportation cost collected in addition to price of goods & shown separately in invoice not to be included in assessable value
Excise Duty

Excise Duty
Duty cannot be demanded on issues not forming part of SCN & in absence of evidence
Service Tax

Service Tax
Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale
Service Tax

Service Tax
