Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Imposition of penalty on the basis of mathematical variation is unsustainable
Excise Duty

Excise Duty
CESTAT allows CENVAT credit on Broadcasting services to Kellogg India
Service Tax

Service Tax
No Service Tax exemption on Computer Education Service under Vocational Training
Service Tax

Service Tax
CESTAT allows CENVAT Credits to Appellant for input services availed by branch office
Custom Duty

Custom Duty
Export obligation discharge certificate (EODC) – CESTAT allows extended period to fulfill export obligation
Excise Duty

Excise Duty
Charges of clandestine removal needs to be substantiated by evidence
Service Tax

Service Tax
Hotel accommodation service used by employee is an eligible input service for availment of Credit
Excise Duty

Excise Duty
Micronutrients are classifiable under chapter heading 3105
Excise Duty

Excise Duty
Confessional statement of other person cannot be base for clandestine removal
Custom Duty

Custom Duty
Alloy Steel Forging requiring further operation to be used as Rings for Bearing is classifiable under 7326
Service Tax

Service Tax
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time
Excise Duty

Excise Duty
No Unjust enrichment if assessee not received the amount from buyers
Service Tax

Service Tax
No limitation on claim of service tax refund under transitional GST provisions
Excise Duty

Excise Duty
