Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Mining rights provided by Govt will not fall under category of ‘Support Services’
Service Tax

Service Tax
Refund claim allowed despite non-filing of ST-3 return for claim period
Excise Duty

Excise Duty
Nimbooz classified under Category of Fruit Juice based Drinks and not Lemonade, No GST payable: CESTAT
Custom Duty

Custom Duty
Imported goods once cleared for Home Consumption cease to be imported goods
Custom Duty

Custom Duty
Benefit of concessional rate of customs duty on ‘Coated Paper’ was allowable
Custom Duty

Custom Duty
No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts
Custom Duty

Custom Duty
Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal
Service Tax

Service Tax
Refund of Service Tax Paid under Protest without challenging the assessment proceedings cannot be denied
Custom Duty

Custom Duty
Proposal for confiscation & penalty cannot be segregated from custom duty demand
Custom Duty

Custom Duty
Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation
Excise Duty

Excise Duty
Cenvat credit of education & SHE cess to GST not permitted
Custom Duty

Custom Duty
Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture
Excise Duty

Excise Duty
CESTAT allows use of Cenvat Credit to pay Excise Duty on Supplementary Invoices
Excise Duty

Excise Duty
