Courts: CESTAT Bangalore
411 articlesService Tax
Service Tax
Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.
Excise Duty
Excise Duty
Refund allowed of Unutilized Education Cess, which couldn’t be transitioned into GST
Service Tax
Service Tax
Interest on delayed Service Tax refund payable on expiry of 3 months from application
Custom Duty
Custom Duty
Hand Mixers are different from Handheld Blender & not liable for BIS compliance
Service Tax
Service Tax
CENVAT credit allowable on lift which is capital goods: CESTAT Bangalore
Service Tax
Service Tax
CENVAT Credit eligibility cannot be questioned at the Time of claiming of Refund
Custom Duty
Custom Duty
Penalty cannot be imposed for issue already been adjudicated for Penalty
Service Tax
Service Tax
Mere Delay in debiting CENVAT A/c will not defeat substantial right of refund
Excise Duty
Excise Duty
Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant
Service Tax
Service Tax
One-to-one correlation between output & input service not required for claiming refund
Service Tax
Service Tax
Cenvat credit refund cannot be rejected for inadvertent Mistake
Goods and Services Tax
Goods and Services Tax
CESTAT Bangalore confirms service tax demand on VCF trust
Service Tax
Service Tax
CESTAT directs original authority to decide refund claim after considering submission of Appellant
Custom Duty
Custom Duty
