Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Proportionate credits of input services are distributable to contract manufacturing units
Custom Duty

Custom Duty
Matter remanded to re-look non-imposition of penalty u/s 114
Service Tax

Service Tax
Service of construction of school/ hospital building to Charitable Institutions/ trust is exempt from service tax
Goods and Services Tax

Goods and Services Tax
Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration
Custom Duty

Custom Duty
Presumption of smuggled goods without evincing illicit trafficking is incorrect
Excise Duty

Excise Duty
Disputed Cenvat Credit claim of Assessee cannot be denied by mechanically invoking 6% Rule
Excise Duty

Excise Duty
Period of limitation doesn’t apply to refund claim of amount reversed under protest
Service Tax

Service Tax
Service relating to power transmission exempted from service tax
Custom Duty

Custom Duty
Rejection of transaction value without evidence proving reason influencing price is unjustified
Custom Duty

Custom Duty
Suspension of Custom Broker License lifted on lapse of significant time
Custom Duty

Custom Duty
Pre-Shipment Inspection Certificate is to be furnished at the Time of Clearance of Goods by Importer
Custom Duty

Custom Duty
Customs: Confiscation of goods & penalty not valid if based on mere Adduced statement
Service Tax

Service Tax
Subsidiary & its parent company located in different taxable territories are distinct entities
Excise Duty

Excise Duty
