Courts: All CESTAT
5,560 articlesService Tax

Service Tax
No limitation period extension if no malafide intention to suppress & misrepresent facts
Custom Duty

Custom Duty
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Excise Duty

Excise Duty
Interest on delayed refund of revenue deposit – CESTAT directs interest @ 12%
Custom Duty

Custom Duty
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Custom Duty

Custom Duty
Redemption fine & penalty imposed without final assessment is not permissible
Custom Duty

Custom Duty
SCN based on proposed incorrect classification of revenue not Sustainable
Service Tax

Service Tax
Section 140 – GST Refund – Relevant date for limitation
Custom Duty

Custom Duty
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Excise Duty

Excise Duty
No demand in terms of rule 6(3)(i) of Cenvat Credit Rules if exercised option under rule 6(3)(ii)
Excise Duty

Excise Duty
Issue not raised in SCN, cannot be imported into adjudication or Appeal order
Excise Duty

Excise Duty
Cenvat eligible on Service Tax paid on GTA Services for Transportation of Goods from Factory to Customers Premises
Service Tax

Service Tax
There is No Provision of Service Between Partners & Partnership Firm
Custom Duty

Custom Duty
Appeal filed late cannot be dismissed without allowing opportunity to file condonation request
Custom Duty

Custom Duty
