Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Provisions of Rule 3(5)(B) of CCR, 2004 not attracted in case of a general provision
Service Tax

Service Tax
Notification No. 12/2003-S.T not specifies that goods have to necessarily be supplied under invoices
Custom Duty

Custom Duty
Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Service Tax

Service Tax
Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011
Service Tax

Service Tax
Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake
Service Tax

Service Tax
Penalty leviable could not exceed the amount for Compounding of Offence under GST Act
Service Tax

Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Custom Duty

Custom Duty
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Custom Duty

Custom Duty
Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer
Custom Duty

Custom Duty
Penalty u/s 114AA leviable due to unauthorized modification/ alteration in shipping bill
Excise Duty

Excise Duty
Medicament supplies to institutional buyers/ government hospital to be valued u/s 4 of Central Excise Act
Excise Duty

Excise Duty
Admissibility of credit can be questioned to Input Service Distributor and not receiver
Service Tax

Service Tax
Services provided by co-developer to the joint venture is not Business Support Service
Service Tax

Service Tax
