Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Refund of mistakenly paid service tax granted as incidence of tax not passed on
Excise Duty

Excise Duty
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
Service Tax

Service Tax
No service tax on commission received from foreign entity in convertible foreign exchange
Service Tax

Service Tax
Service Tax Refund admissible on Pipeline installed partly in SEZ partly outside
Service Tax

Service Tax
No service tax on discount allowed to dealer by Vehicle Manufacturer
Excise Duty

Excise Duty
No unjust enrichment on credit accumulation during Excise Law Regime
Service Tax

Service Tax
CESTAT cannot grant reliefs extraneous to adjudication
Excise Duty

Excise Duty
CESTAT orders re-adjudication of CENVAT Credit issue decided by authorities under Old Theory
Service Tax

Service Tax
Proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has prospective effect
Excise Duty

Excise Duty
Cenvat Credit eligible on Parts for efficient functioning of Machine for Manufacturing
Excise Duty

Excise Duty
Interest payable by department on refund of seized currency
Excise Duty

Excise Duty
Rule 5 of Cenvat Credit Rules – Refund of credit if it is not possible to utilize credit
Excise Duty

Excise Duty
Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty
Custom Duty

Custom Duty
