Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Allegation of amount collected as service tax should be supported by corroborative evidence
Excise Duty

Excise Duty
Cenvat credit is eligible in respect of 2% CVD paid under notification no. 12/2012-Cus
Custom Duty

Custom Duty
Duty drawback based on mis-declaration of goods rejected
Service Tax

Service Tax
CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity
Income Tax

Income Tax
ITAT condones Delay in Appeal filing due to Death of Counsel
Custom Duty

Custom Duty
Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty
Custom Duty

Custom Duty
Penalty leviable for Misclassification of Goods with malafide intentions
Service Tax

Service Tax
Seafarer’s recruitment service provider is not an intermediary
Excise Duty

Excise Duty
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Excise Duty

Excise Duty
Pending government dues cannot be recovered from property leased to assessee
Excise Duty

Excise Duty
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Service Tax

Service Tax
Service tax demand merely based on TDS/26AS statement is unsustainable
Service Tax

Service Tax
Rule 6 (3) of CCR, 2004: Revenue cannot choose one of options and force it upon assessee
Service Tax

Service Tax
