Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Refund Claim debit against Credit before Adjudication is Sufficient Compliance
Custom Duty
Custom Duty
Not following order of HC or SC amounts to rectifiable mistake/error
Service Tax
Service Tax
Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails
Custom Duty
Custom Duty
Refractory bricks used for re-lining of furnace are eligible for EPCG scheme
Excise Duty
Excise Duty
Allegation of clandestine removal without corroborative evidence is unsustainable
Custom Duty
Custom Duty
Rejection of request for conversion of free shipping bills to advance authorization scheme shipping bills not justified: CESTAT
Excise Duty
Excise Duty
Burden of proof lies on revenue for classifying goods under different heading
Custom Duty
Custom Duty
Delay of decade in proceeding makes entire proceeding vitiated
Custom Duty
Custom Duty
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Service Tax
Service Tax
Mediator service not liable to service tax as management consultancy service
Custom Duty
Custom Duty
Benefit given to importer as dept failed to substantiate allegation of undervaluation
Excise Duty
Excise Duty
Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
Service Tax
Service Tax
No service tax on composite works contract services before 1.6.2007
Excise Duty
Excise Duty
