Courts: CESTAT Allahabad
151 articlesExcise Duty

Excise Duty
Rule 20 of CESTAT Rules permits Tribunal to dismiss appeal on non-appearance of assessee
Excise Duty

Excise Duty
CENVAT Credit of materials used in manufacture of capital goods is duly available
Service Tax

Service Tax
Service Tax not payable on refundable security deposits from customers
Excise Duty

Excise Duty
Charges of clandestine removal needs to be substantiated by evidence
Service Tax

Service Tax
Explanation widening scope of provision will have prospective effect
Service Tax

Service Tax
No Unjust Enrichment when Service Tax Refund Claim was Time Barred
Excise Duty

Excise Duty
No penalty under Rule 26 of Central Excise Rule if appellant not involved in clandestine production/removal
Goods and Services Tax

Goods and Services Tax
Payment of pre-deposit by debiting electronic credit ledger not allowable
Service Tax

Service Tax
Extended period not invocable in absence of deliberate suppression of facts
Service Tax

Service Tax
Cenvat credit on input services received in SEZ unit available
Service Tax

Service Tax
Revenue department cannot pass a demand order beyond the scope of SCN
Excise Duty

Excise Duty
Cess credit refund cannot be denied for non-utilisation prior to GST regime
Custom Duty

Custom Duty
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
Service Tax

Service Tax
