Courts: All CESTAT
5,560 articlesService Tax

Service Tax
No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them
Custom Duty

Custom Duty
Sale of goods affected after clearing from Customs was not a high sea sales
Custom Duty

Custom Duty
Valuation – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports
Custom Duty

Custom Duty
Catalyst consumed in final product cannot be extended exemption available to goods for setting up, running, repair or maintenance of plant
Excise Duty

Excise Duty
Mere Washing, Melting & packing of Bees wax not amounts to Manufacture
Custom Duty

Custom Duty
DFIA benefit available even if specific import product name not mentioned in licence
Service Tax

Service Tax
Sale of domain name is Sale of goods, Service tax not payable
Custom Duty

Custom Duty
No redemption fine when confiscation remains unchallenged
Excise Duty

Excise Duty
Cenvat credit on renting of crates for carrying goods to buyer’s premises
Excise Duty

Excise Duty
Penalty not leviable for wrong availment of ITC due to interpretation issue
Custom Duty

Custom Duty
Classification of goods – No estoppel to raise dispute in subsequent import
Custom Duty

Custom Duty
Classification of goods – Similarity of contents when not a criterion
Custom Duty

Custom Duty
Denial of cross examination of Directors not violative of principles of natural justice in all cases
Custom Duty

Custom Duty
