Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Proceedings for confiscation & penalty not sustainable once duty demand dropped
Service Tax

Service Tax
No Bar on Assessee for claiming Adjustment of Tax demand from Unutilised Cenvat Credit not been carried forward to GST regime: CESTAT
Custom Duty

Custom Duty
Proceedings for confiscation & penalty cannot sustain if duty demand fails
Custom Duty

Custom Duty
Customs duty already discharged cannot be re-collected from new purchaser
Custom Duty

Custom Duty
Revocation of customs broker’s license on non-production of KYC documents of exporter is valid
Service Tax

Service Tax
No Service tax on goods component of composite works contract if VAT been paid
Excise Duty

Excise Duty
CESTAT Order allowing refund of CESS attains finality if not challenged by Revenue
Excise Duty

Excise Duty
Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B
Custom Duty

Custom Duty
Section 114AA Penalty not leviable in absence of misdeclaration or misstatement
Service Tax

Service Tax
GST: Transitional credit of tax paid under erstwhile law is available under section 142(3)
Excise Duty

Excise Duty
No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles
Service Tax

Service Tax
No Service Tax payable on providing Consulting Engineer Services in matter of Road Construction: CESTAT
Excise Duty

Excise Duty
No denial of exemption of excise duty on mere taking credit of duty paid on Inputs used in manufacture of goods
Custom Duty

Custom Duty
