Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Relevant date for refund of services availed will be challans showing date of payment within one year
Excise Duty
Excise Duty
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Custom Duty
Custom Duty
Refund of SAD paid via DEPB Scrip is available
Service Tax
Service Tax
Activity of ready-mix concrete doesn’t involve any service element
Service Tax
Service Tax
Penalty for belated filing of return not applicable to person not liable to pay service tax
Excise Duty
Excise Duty
Freight not includible in transaction value as sale take place at factory gate
Custom Duty
Custom Duty
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Excise Duty
Excise Duty
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Excise Duty
Excise Duty
Rejection of documents without verifying authenticity is against principle of natural justice
Custom Duty
Custom Duty
Evidence for allegation of goods being smuggled in nature lays on revenue
Excise Duty
Excise Duty
Cenvat credit of service tax paid on outward GTA service – CESTAT directs Commissioner (Appeals) to decide afresh
Service Tax
Service Tax
No penalty if Service Tax demand along with interest paid before issue of SCN
Service Tax
Service Tax
Service Tax exempt on Canteen maintained in a Factory
Service Tax
Service Tax
