Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Interest on wrong availment of CENVAT credit payable from date of wrongly utilisation
Service Tax
Service Tax
Reversal of Cenvat Credit of service tax in case of trading activities
Service Tax
Service Tax
CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts
Service Tax
Service Tax
Rule 6(2) and Rule 6(3) of the CENVAT Credit Rules, 2004 are not attracted when an assessee is engaged in providing ‘taxable output services’ and ‘trading activity’
Service Tax
Service Tax
Service Tax – Commissioner (Appeals) has powers to remand
Service Tax
Service Tax
Refund or CENVAT credit on input services allowed only if services are consumed in output service
Excise Duty
Excise Duty
No obligation on the DTA unit to reverse the accumulated balance of Cenvat credit at the time of its conversion into EOU
Service Tax
Service Tax
There is no provision for adjustment for short payment of service tax of earlier period against excess payment of service tax in subsequent period
Service Tax
Service Tax
Merely because department did not issue a SCN within specified period, supplier of manpower cannot escape liability
Excise Duty
Excise Duty
ISMT Ltd. Vs. Commissioner of Central Excise & Customs (Cestat Mumbai)
Excise Duty
Excise Duty
Misuse of STPI Scheme for duty free import- CESTAT decision
Excise Duty
Excise Duty
Scope of the expression Customized Software, standard software and exemption from Indirect taxes
Service Tax
Service Tax
CESTAT decision – Service Tax on Management Consultant’s Services (MCS)
Service Tax
Service Tax
