Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Penalty not leviable in absence of deliberate misdeclaration
Service Tax

Service Tax
Limitation period on CENVAT Refund claim –CESTAT direct Appellant to submit relevant documents to original authority
Excise Duty

Excise Duty
CESTAT allows refund of CVD & SAD paid during GST regime for import made pre June 2017
Service Tax

Service Tax
No Service Tax leviable on cleaning services provided to non-commercial building or premises
Custom Duty

Custom Duty
In case of conflict between a contract and law, the Law prevails
Excise Duty

Excise Duty
CESTAT explains Rule 3(5B)- Cenvat credit Reversal for provision for slow moving inventory
Custom Duty

Custom Duty
Boats imported for Tourism are Excursion Boats & classifiable under CTH 8901
Service Tax

Service Tax
Camp Mobilisation/Demobilisation/Establishment cannot be treated As ‘Survey & Exploration of Mineral’
Excise Duty

Excise Duty
Mere short payment of duty not sufficient to invoke extended period
Service Tax

Service Tax
Taxability of Reimbursement of expenses under Service tax and GST
Custom Duty

Custom Duty
Interest on Refund of Excess Duty Paid cannot be rejected
Service Tax

Service Tax
Limitation not applicable to Service Tax refund in the nature of revenue deposit
Service Tax

Service Tax
Cenvat Credit eligible on Service Tax paid on Deposit Insurance Service
Custom Duty

Custom Duty
