Courts: All CESTAT
5,560 articlesIncome Tax
Income Tax
While forming opinion that a prima-facie case exists, the Commission has to indicate reasons which need not be elaborate but should be sufficient to show application of mind
Excise Duty
Excise Duty
Rules 6(2) and 6(3) of Cenvat Credit Rules 2002 not applicable when assessee is engaged in ‘trading activity’ and providing ‘output services’- Cestat
Service Tax
Service Tax
Apparently no restriction on Input Service Distributor to distribute credit only to one manufacturing unit
Service Tax
Service Tax
Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay
Excise Duty
Excise Duty
Whether Cenvat credit admissible on plant housekeeping, factory garden maintenance, insurance and tours and travels expenses?
Service Tax
Service Tax
No tax liability can be confirmed against any person unless the same is specifically alleged in the show cause notice
Service Tax
Service Tax
Amount charged for excess baggage carried by the passengers by air craft – Prima facie taxable under “transport of goods by aircraft by an aircraft operator”
Service Tax
Service Tax
Imposition of penalty under Section 76 is for failure to pay the service tax by the person liable to pay the same
Excise Duty
Excise Duty
Clearance of goods to a SEZ unit would not amount to export for the purposes of Rule 5 of CENVAT Rules
Income Tax
Income Tax
Expenses in the nature of sales promotion, liaison, infrastructure facilities etc cannot prima facie be termed as out of pocket expenses
Income Tax
Income Tax
Larger Bench decision on the concept of ‘transaction value’
Service Tax
Service Tax
No direct decision in favour of Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007
Service Tax
Service Tax
Taxability of activity of re-rubberizing of rollers/spindles for use in printing – Prima facie no case for full waiver of pre-deposit
Service Tax
Service Tax
