Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture
Service Tax
Service Tax
Service Tax on Transmission & exchange of financial messages
Custom Duty
Custom Duty
Adjudicating Authority can reject transaction value if assessee fails to prove that relationship had not influenced price
Custom Duty
Custom Duty
Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT
Excise Duty
Excise Duty
CENVAT credit of inputs lost during manufacturing process as floor sweepings is allowed- CESTAT
Excise Duty
Excise Duty
Service tax cannot be levied on Job work that amounts to manufacture – CESTAT
Excise Duty
Excise Duty
CENVAT credit eligible even if expenses are reimbursed by Parent company
Service Tax
Service Tax
Penalty u/s 78 is leviable if tax recovered not paid & information of unpaid taxes not furnished in ST returns
Service Tax
Service Tax
Realization of export sale proceeds within a definite time frame is not a pre-condition to claim refund under Rule 5
Excise Duty
Excise Duty
Refund of pre-deposit is permissible through a simple letter and no need to file refund claim u/s 11B of the CEA
Service Tax
Service Tax
No Service Tax on Services Provided in India on behalf of Recipient Located Outside India
Excise Duty
Excise Duty
Mere recording of contrary statements do not establish claim of credit as bogus
Service Tax
Service Tax
Services of development of agricultural land for housing project not covered in agricultural services
Excise Duty
Excise Duty
