Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Know How’ is not IPR and not liable to service tax
Service Tax
Service Tax
Refund can’t be rejected merely because registration number not mentioned in invoice
Excise Duty
Excise Duty
Cenvat Credit cannot be denied for Invoices prior to ISD registration
Custom Duty
Custom Duty
Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons
Service Tax
Service Tax
Electricity bill paid on behalf of client is not ‘Business Auxiliary Service’
Custom Duty
Custom Duty
Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost
Income Tax
Income Tax
Date of filing of bill of entry is not date of import
Service Tax
Service Tax
CENVAT credit of service tax paid for insurance service received by banks from DICGC was available
Service Tax
Service Tax
To Levy Services Tax No Presumption of Deemed Sale on the ground of Non Payment of VAT
Excise Duty
Excise Duty
Handwritten Serial Number cannot be the reason for denial of ITC
Service Tax
Service Tax
Service Tax Refund claim filed after expiry of limitation cannot be entertained
Service Tax
Service Tax
Commissioner (A) has power to remand the matter to Adjudicating Authority
Custom Duty
Custom Duty
FOB price cannot be treated as cum duty price for export duty calculation
Excise Duty
Excise Duty
