Courts: All CESTAT
5,560 articlesService Tax
Service Tax
For Mega Exemption notification word ‘building’ includes shop and flats
Service Tax
Service Tax
CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers
Excise Duty
Excise Duty
Demand to pay NCCD after limitation period under Section 11AC not sustainable
Excise Duty
Excise Duty
Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation
Service Tax
Service Tax
Service Tax Penalties not valid if no deliberate suppression of facts
Custom Duty
Custom Duty
Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director
Custom Duty
Custom Duty
Customs Duty Exemption cannot be denied for procedural lapse
Service Tax
Service Tax
Penalty not imposable on Service Tax Paid before Issuance of SCN
Custom Duty
Custom Duty
Penalty u/s 144AA unsustainable as no evidences showing knowledge of fraud to appellant
Excise Duty
Excise Duty
No one-to-one requirement correlation to claim Cenvat Credit
Service Tax
Service Tax
No service tax on amount received as facility charges for electricity expenses
Excise Duty
Excise Duty
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Excise Duty
Excise Duty
Appeal abates with effect from date of approval of resolution plan by NCLT
Excise Duty
Excise Duty
