Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Packaging services cannot be considered to be availed directly or indirectly in maintaining/protection of Trade Mark
Excise Duty
Excise Duty
Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein
Excise Duty
Excise Duty
CENVAT credit foregone is compliance of Rule 6(3) of CENVAT credit rules
Service Tax
Service Tax
Service tax SCN, that fails to identify specific taxable service is liable to be Quashed
Service Tax
Service Tax
Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP
Service Tax
Service Tax
Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid
Excise Duty
Excise Duty
Assessee not required to check beyond cenvatable documents for claiming Cenvat credit
Service Tax
Service Tax
Service tax Cenvat credit on manpower supply services for hiring trained persons to provide first-aid to workers admissible
Custom Duty
Custom Duty
Penalty not leviable if incorrect claim admitted by assessee on pointing out the same by the audit and the mistake was bonafide
Excise Duty
Excise Duty
In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient
Excise Duty
Excise Duty
Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed
Service Tax
Service Tax
Domain registration fees paid to ICANN not liable to service tax as 'franchisee service'
Service Tax
Service Tax
Denial of Service tax refund without specifying documents required from assessee is not valid
Service Tax
Service Tax
