Courts: CESTAT Ahmedabad
927 articlesService Tax

Service Tax
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Custom Duty

Custom Duty
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Service Tax

Service Tax
Service tax demand based on TDS/ 26AS is unsustainable in law
Service Tax

Service Tax
Allegation of amount collected as service tax should be supported by corroborative evidence
Custom Duty

Custom Duty
Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty
Excise Duty

Excise Duty
Pending government dues cannot be recovered from property leased to assessee
Service Tax

Service Tax
Service tax demand merely based on TDS/26AS statement is unsustainable
Custom Duty

Custom Duty
Ownership of goods post let export order is with importer: CESTAT
Excise Duty

Excise Duty
C&F Agent Service is admissible input service under Cenvat Credit Rules
Excise Duty

Excise Duty
Excise Act Limitation not Applicable to balance in PLA
Custom Duty

Custom Duty
No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration
Excise Duty

Excise Duty
No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging
Excise Duty

Excise Duty
Duty demand by treating buyer’s premises as place of removal is unsustainable
Excise Duty

Excise Duty
