Courts: All CESTAT
5,556 articlesCustom Duty
Custom Duty
Concessional Duty Denied as Boronated Calcium Nitrate is Distinct from Calcium Nitrate: CESTAT Ahmedabad
Excise Duty
Excise Duty
Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods
Custom Duty
Custom Duty
IT services mis-declared as Management Consulting Service for SEIS benefit: Duty recovery upheld
Excise Duty
Excise Duty
Amount deposited under mistaken notion doesn’t amount to duty hence interest eligible
Service Tax
Service Tax
Fuel surcharges not to be included in basic fare for payment of service tax
Excise Duty
Excise Duty
Proportionate CENVAT Reversal Treated as Separate Records; Full Credit Demand Set Aside: CESTAT Mumbai
Excise Duty
Excise Duty
CENVAT Demand Quashed Due to Lack of Proof of Common Input Services
Custom Duty
Custom Duty
No Penalty if No Wilful Misdeclaration in Imported Goods: CESTAT Kolkata
Service Tax
Service Tax
Service Tax Demand Invalid Due to Reliance Solely on 26AS/ITR–ST-3 Mismatch
Custom Duty
Custom Duty
Value Enhancement Invalid as NIDB Data Alone Cannot Replace Declared Transaction Value
Service Tax
Service Tax
No Service Tax on transportation services provided individually using own vehicles
Service Tax
Service Tax
Service Tax Demand Set Aside Due to Need for Verification of RCM Payment by Recipient
Excise Duty
Excise Duty
CENVAT Credit Allowed as Delivery Terms Establish Buyer’s Premises as Place of Removal
Custom Duty
Custom Duty
