Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
CENVAT Credit cannot be denied on removal of goods from the place of removal up to customers place
Custom Duty

Custom Duty
Royalty provided & reversed subsequently not includible in Transaction Value
Excise Duty

Excise Duty
Cenvat credit admissible on ECIS services for modernization & renovation of existing factory
Excise Duty

Excise Duty
Section 11 can be invoked only when demand proposed to be adjusted reached finality
Service Tax

Service Tax
Service Tax not leviable if Total Receipt was below Threshold limit
Excise Duty

Excise Duty
Central Excise Duty not exempt on ‘Module Mounting Structures’
Custom Duty

Custom Duty
Customs Broker’s Licence cannot be cancelled merely based on DGARM report
Service Tax

Service Tax
Refund cannot be rejected merely for limitation if last day to apply was Public Holiday
Service Tax

Service Tax
Incentive received for using CRS Developer is not subject to service tax
Excise Duty

Excise Duty
Penalty not imposable when CESTAT already decided issue in favour of Appellant
Custom Duty

Custom Duty
SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil
Custom Duty

Custom Duty
Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment
Service Tax

Service Tax
Liquidated damages, received under any contract, not liable to service tax
Custom Duty

Custom Duty
