Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Service Tax Refund cannot be denied merely because FIRC contains address of HO instead of place where service was availed
Custom Duty
Custom Duty
No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers
Excise Duty
Excise Duty
CESTAT allows refund of CVD/SAD as after 30.06.2017 under GST regime credit is not available
Service Tax
Service Tax
Service Tax Demand cannot be raised merely based on investigation conducted by Income Tax Authorities
Custom Duty
Custom Duty
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
Service Tax
Service Tax
CESTAT allows 12% Interest on refund of deposit paid under Section 35F
Excise Duty
Excise Duty
Cenvat refund of unutilised credit is permissible when it is not possible to utilise such credit
Excise Duty
Excise Duty
Once Cenvat credit is debited, it is as good as not taking credit at all
Service Tax
Service Tax
One year section 11B limitation on refund claim not applicable due to overriding effect of CGST Act
Excise Duty
Excise Duty
Extended Limitation cannot be invoked in absence of Fraud by Taxpayer
Service Tax
Service Tax
Discussion & finding of OIA cannot be regarded as amounting to a remand
Service Tax
Service Tax
Suppression of fact cannot be alleged when demand is based on information appearing in Balance Sheet
Service Tax
Service Tax
Cenvat Credit of Service tax allowed on Trading activity prior to 01.04.20211
Service Tax
Service Tax
