Courts: All CESTAT
5,560 articlesService Tax

Service Tax
An activity between only 2 parties cannot be treated as intermediary service
Custom Duty

Custom Duty
Refund on Extra Duty Deposit should be automatic under Customs Act
Custom Duty

Custom Duty
Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report
Excise Duty

Excise Duty
CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit
Custom Duty

Custom Duty
Interest on Custom duty Refund allowable from deposit date to refund date
Custom Duty

Custom Duty
Ultimate use of imported goods cannot be criteria for deciding valuation
Excise Duty

Excise Duty
Section 35FF provide interest from date of deposit till the date of refund
Custom Duty

Custom Duty
No penalty on clearing agent for mere introducing actual importer with IEC holder
Excise Duty

Excise Duty
No Duty Exemption if Slum Sale Agreement made only to extend benefit of Exemption beyond 10 years
Excise Duty

Excise Duty
Duty demand based on assumption and presumption not permissible
Service Tax

Service Tax
CESTAT disallowed Interest on Refund of Amount towards Pre-deposit
Excise Duty

Excise Duty
Deduction of Discount from transaction value – CESTAT allows provisional assessment
Goods and Services Tax

Goods and Services Tax
Payment of pre-deposit by debiting electronic credit ledger not allowable
Custom Duty

Custom Duty
