Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
Duty on Steel items used in fabrication of storage tank eligible for input credit
Service Tax

Service Tax
Service tax paid on audit of assessee’s unit in compliance with environmental laws is eligible for credit
Service Tax

Service Tax
Prior to 1-4-2011 there was no requirement to maintain separate a/c for trading activities
Excise Duty

Excise Duty
Unless the assessment has been disputed, no refund can be sanctioned
Service Tax

Service Tax
Penalty should not be imposed in revenue neutral cases
Service Tax

Service Tax
Insurance captive power plant is an input service eligible for Cenvat Credit
Excise Duty

Excise Duty
Extended period of limitation must be specifically invoked in SCN specifying grounds for such invocation
Service Tax

Service Tax
Benefit of Rule 6(3) cannot be denied by applying Rule 6(4B) of Service Tax Rules
Service Tax

Service Tax
Service tax on Security charges of River Water Pumping Unit used as coolant in manufacturing are input services
Service Tax

Service Tax
Katrina Kaif (Assessee) not liable to pay service tax if already paid by agent
Excise Duty

Excise Duty
In case of FOR sale, transport up to buyer’s premises is input service
Service Tax

Service Tax
Ship broker is not a commission agent and not liable to Service Tax
Service Tax

Service Tax
No Service tax chargeable if services not rendered in India
Service Tax

Service Tax
