Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Rejection of transaction value without evidence on record is untenable
Service Tax

Service Tax
Activity of project developer not leviable to service tax under category ‘Real Estate Agent’
Excise Duty

Excise Duty
Cenvat Credit eligible on inputs used in manufacturing of trial batches of medicament
Custom Duty

Custom Duty
Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste
Excise Duty

Excise Duty
Interest payable u/s 35FF as pre-deposit amount not refunded within prescribed limit
Service Tax

Service Tax
Refund u/r 5 of CCR, 2004 admissible as services provided are not intermediary service
Service Tax

Service Tax
Refund rejected in absence of proof of availability of credit amount till debit of claim amount
Service Tax

Service Tax
Order unsustainable as passed without considering relevant evidence
Custom Duty

Custom Duty
No Penalty leviable merely on basis of Speculations
Service Tax

Service Tax
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Excise Duty

Excise Duty
Demand to be calculated on cum-duty basis if excise duty not collected bonafidely
Service Tax

Service Tax
Person supplying main supply on principal-to-principal basis cannot be intermediary
Custom Duty

Custom Duty
Revenue needs to establish the smuggled nature of the goods
Excise Duty

Excise Duty
