Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Departmental Circular could not run contrary to Judicial Pronouncements: CESTAT
Excise Duty

Excise Duty
Reversal of Cenvat credit amounts to non-taking of credit on inputs
Service Tax

Service Tax
No service Tax on Transport Service not provided by Goods Transport Agency
Service Tax

Service Tax
Packing & salvaging activities cannot be treated as Manpower Recruitment Services
Excise Duty

Excise Duty
Duty demand u/r 17H of Central Excise Rules merely for clearance after 6 months unsustainable
Excise Duty

Excise Duty
CESTAT upheld penalty on cenvat credit availed on input service used for manufacture of exempted goods
Custom Duty

Custom Duty
Section 27A of Customs mandates liability of interest for delay in sanction of refund beyond 3 months from date of claim
Excise Duty

Excise Duty
CENVAT credit eligible on goods used for manufacturing of BMD Vehicles & Storage Tank which are must for preparing Bulk Explosive
Service Tax

Service Tax
No Service Tax on Ocean Freight if appellant paid custom duty on CIF
Excise Duty

Excise Duty
Cenvat credit eligible on input & packaging materials used for testing products
Service Tax

Service Tax
Original Submission date considerable to compute One Year period for service tax Refund claim
Excise Duty

Excise Duty
Cenvat credit cannot be denied without discussing nature & use of services in factory
Service Tax

Service Tax
Spare parts & lubricants used in provision of authorized service station service not includible in gross value
Custom Duty

Custom Duty
