Courts: All CESTAT
5,560 articlesService Tax
Service Tax
No penalty for Non-deposit of Service Tax under RCM due to Oversight
Excise Duty
Excise Duty
Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit
Excise Duty
Excise Duty
Excise duty cannot be demanded for clandestine removal based on third party evidence
Custom Duty
Custom Duty
Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty
Service Tax
Service Tax
CESTAT recommends Contempt proceeding for issue of SCN after passing of final order
Custom Duty
Custom Duty
Waiver of pre-deposit is not tenable on account of financial inability
Service Tax
Service Tax
Cenvat Credit on input services allowed if used in the course of furtherance of business
Excise Duty
Excise Duty
Cenvat Credit not eligible on Sales commission: CESTAT Bangalore
Service Tax
Service Tax
Rejection of refund on flimsy grounds would defeat purpose of rebate schemes
Excise Duty
Excise Duty
Excise not payable on freight paid towards transportation of goods from place of removal to buyer’s premises
Custom Duty
Custom Duty
Antecedents of an importers cannot be evidence for undervaluation of goods
Service Tax
Service Tax
Service tax demand based on TDS/ 26AS is unsustainable in law
Custom Duty
Custom Duty
Onus is on Revenue to establish that alleged goods are received in clandestine manner
Custom Duty
Custom Duty
