Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Activity of filling gas received through pipeline into cylinders by compression not amounts to manufacture
Service Tax

Service Tax
Service tax refund cannot be denied on Legal Export of goods although procured through illegal means
Excise Duty

Excise Duty
Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant
Service Tax

Service Tax
Period of Limitation increased to 18 Months w.e.f. 28.05.2012
Excise Duty

Excise Duty
CENVAT Credit cannot be denied on the ground that supplier was not liable to pay duty on goods supplied
Excise Duty

Excise Duty
No NCCD leviable on hydrocarbons for not being marketable
Service Tax

Service Tax
LLP not required to pay service tax under reverse charge mechanism
Service Tax

Service Tax
One-to-one correlation between output & input service not required for claiming refund
Service Tax

Service Tax
No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract
Service Tax

Service Tax
No service tax on forfeiture of earnest money deposit & liquidated damages
Service Tax

Service Tax
CENVAT credit eligible on ‘services related to setting up of a factory’
Service Tax

Service Tax
GTA Services: Carting Challan is not equivalent to consignment note
Excise Duty

Excise Duty
Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business
Excise Duty

Excise Duty
