Courts: CESTAT Ahmedabad
927 articlesExcise Duty
Excise Duty
Placing reliance on statements unjustified as no opportunity for cross-examination granted
Excise Duty
Excise Duty
Freight not includible in assessable value as factory gate is the place of removal
Service Tax
Service Tax
Penalty not payable for service tax not paid on debatable issue
Custom Duty
Custom Duty
Enhancement of value only on the basis of NIDB data unacceptable
Service Tax
Service Tax
No Service Tax on Construction Services to Gujarat State Police Housing Corporation
Custom Duty
Custom Duty
No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Custom Duty
Custom Duty
Bulk liquid Cargo duty payable on quantity received in shore tank
Service Tax
Service Tax
Extended period of demand cannot be invoked if confusion on classification of services at the end of department
Custom Duty
Custom Duty
Value declared on import upheld as difference in comparable price justifiably explained
Service Tax
Service Tax
Service Tax Penalty under Section 76 cannot be imposed when Section 78 penalty was imposed
Excise Duty
Excise Duty
Classification of Service cannot be disputed at the recipient End
Custom Duty
Custom Duty
Fraudulent Export – Negligence of CHA – CESTAT reduces Penalty
Excise Duty
Excise Duty
Refund claim for unutilized balance in PLA not hit by limitation of section 11B of Excise Act
Service Tax
Service Tax
