Courts: CESTAT Ahmedabad
927 articlesExcise Duty

Excise Duty
Demand of Central Excise Duty cannot be sustained being time barred & in absence of any suppression by assessee
Custom Duty

Custom Duty
Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification
Excise Duty

Excise Duty
Limitation not applies to Refund of PLA Balance
Custom Duty

Custom Duty
Order without finding for deciding the classification of goods – CESTAT remands matter back
Excise Duty

Excise Duty
CESTAT reduces penalty imposed on Chairman/MD for improper accounting of finished goods under Excise Law
Service Tax

Service Tax
Limitation Cannot start to run unless right to receive a claim or refund crystallized
Custom Duty

Custom Duty
Depreciation allowable up to the date of payment of import duty
Service Tax

Service Tax
Branch in any other country, treated as ‘separate person’, Service tax not payable in India
Excise Duty

Excise Duty
Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene
Excise Duty

Excise Duty
CESTAT explains Section 11BB provisions related to Interest on delayed refunds
Excise Duty

Excise Duty
CESTAT upheld penalty for issue of Invoices without Movement of Goods
Excise Duty

Excise Duty
No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice
Service Tax

Service Tax
Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list
Excise Duty

Excise Duty
