Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Testing cost of returnable durable cylinders not includible in AV
Excise Duty

Excise Duty
Extended limitation period on issues interpreted differently by different courts
Service Tax

Service Tax
No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers
Service Tax

Service Tax
No denial of Cenvat credit availed on invoices issued in the name of branch offices, which were not registered
Service Tax

Service Tax
No denial of refund claim on period of limitation if wrongly filed in incorrect jurisdiction on bona fide ground
Excise Duty

Excise Duty
Revenue neutrality allowed when bought out items cleared without payment of duty
Custom Duty

Custom Duty
Regarding Transaction value of identical goods taken as assessable value of imported goods
Custom Duty

Custom Duty
Charges for technical knowhow wouldn’t be includable in the value of the imported goods if it isn’t condition to import of goods
Excise Duty

Excise Duty
Services having indirect nexus with business are Input services
Excise Duty

Excise Duty
Export benefit cannot be denied on re-processed damaged goods
Excise Duty

Excise Duty
Cenvat Reversal by Job worker availing N/No. 214/86 exemption
Excise Duty

Excise Duty
Quantity discount deductible in determination of assessable value
Excise Duty

Excise Duty
Penalty cannot be levied unless evasion of duty alleged in SCN
Excise Duty

Excise Duty
