Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Service Tax
Service Tax
Service Tax not applicable on Reimbursement of Electricity Charges
Service Tax
Service Tax
CESTAT allows Refund of Penalty
Excise Duty
Excise Duty
Cenvat Credit eligible on Sales Commission to Manufacturer
Service Tax
Service Tax
CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands
Excise Duty
Excise Duty
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Service Tax
Service Tax
Service tax not payable on exempt services declared under IDS
Service Tax
Service Tax
Service Tax not leviable on fees paid to State Govt in respect of manufacture, import & sale of alcoholic liquor
Service Tax
Service Tax
Mere non cancellation of Registration under Companies Act not means continuing of business activity
Excise Duty
Excise Duty
Central Excise duty not leviable on CO2 manufactured during beer manufacturing process
Service Tax
Service Tax
Loading & Transportation of coal Service cannot be classified as ‘mining services’
Service Tax
Service Tax
No Service Tax on Maintenance deposit collected by builder & Transferred to society on formation without utilisation
Custom Duty
Custom Duty
Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment
Excise Duty
Excise Duty
