Courts: CESTAT Ahmedabad
927 articlesCustom Duty
Custom Duty
No post import condition in Notification No. 21/2002-Cus. – CESTAT quashes Tax & Penalty demand, confiscation of aircrafts not sustainable
Excise Duty
Excise Duty
Reversal of Cenvat credit at appellate stage before CESTAT complies notification no. 5/2006-CE
Custom Duty
Custom Duty
Department cannot decide title of goods, when no one is disputing ownership
Excise Duty
Excise Duty
Excise duty demand will not sustain if after adjusting Cenvat credit no differential demand arises
Service Tax
Service Tax
Designing & Execution of Stalls on Customer’s Request is Work Contract not Interior Decorator service
Custom Duty
Custom Duty
MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods
Excise Duty
Excise Duty
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Excise Duty
Excise Duty
Demand of extended period not sustainable If no suppression of facts
Custom Duty
Custom Duty
No hard and fast rule can be laid down for fixing quantum of redemption fine
Service Tax
Service Tax
Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
Excise Duty
Excise Duty
CENVAT Credit not deniable alleging supplier not liable to pay duty
Service Tax
Service Tax
Supplying of labour is not classifiable under ‘Cargo Handling Service’
Service Tax
Service Tax
Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund
Excise Duty
Excise Duty
