Courts: All CESTAT
5,560 articlesService Tax
Service Tax
CENVAT Credit Allowed—No Proof Services Not Received Despite Invalid Supplier Addresses
Service Tax
Service Tax
No Penalty on Service Tax Due to Retrospective Amendment & Lack of Intent to Evade Tax
Service Tax
Service Tax
CESTAT Allowed Refund as Service Tax Credit Became Unavailable After GST Transition
Custom Duty
Custom Duty
Late Fee Set Aside as No Default Found in Filing Supplementary Bills of Entry: CESTAT Kolkata
Custom 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
