Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
No amortization on additional supplies when cost fully amortized on initial supply
Service Tax

Service Tax
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Custom Duty

Custom Duty
Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation
Service Tax

Service Tax
Service tax cannot be demanded on reimbursement of expenses post May 1, 2006
Service Tax

Service Tax
Deemed demutualization doesn’t demonstrate legislative intention to tax specified transactions
Excise Duty

Excise Duty
Excise Duty not payable by Job Worker on work undertaken which forms part of manufacturing process
Excise Duty

Excise Duty
CENVAT Credit allowed in respect of inputs contained in by-products
Custom Duty

Custom Duty
ADG, DRI cannot Send Notice for Customs Duty or Interest Payment
Service Tax

Service Tax
Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Excise Duty

Excise Duty
Cross examination of witness is mandatory in terms of Section 9D under Excise Act
Custom Duty

Custom Duty
Custom Authority cannot insist for producing entire original VAT/ST challans if no deficiency memo
Service Tax

Service Tax
Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period
Service Tax

Service Tax
Service Tax Refund Claim: CA certificate cannot be considered as conclusive proof
Custom Duty

Custom Duty
