Courts: CESTAT Chandigarh
259 articlesCustom Duty
Custom Duty
If calculation basis is wrong than is no way, such figures & calculation can be upheld
Excise Duty
Excise Duty
Area-based exemption available based on substitution undertaken vide notification 34/2005 dated 30.09.2005
Excise Duty
Excise Duty
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Service Tax
Service Tax
Service Tax cannot be demanded from Service provider if recipient paid the same
Service Tax
Service Tax
Service of transporting tractors cannot be treated as manpower supply Services
Service Tax
Service Tax
Interest on delayed refund payable from date of deposit till date of payment
Service Tax
Service Tax
Demand of tax under RCM unsustainable as service provider collected and deposited the tax
Custom Duty
Custom Duty
Appeal stands abated on death of the appellant: CESTAT
Custom Duty
Custom Duty
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
Custom Duty
Custom Duty
Person not complying with SC directions don’t deserve any leniency from pre-deposit
Excise Duty
Excise Duty
No compounded levy scheme on manually packed tin packing machine
Service Tax
Service Tax
Taxable services rendered for transmission of electricity are exempt
Excise Duty
Excise Duty
Denial of exemption under notification 50/2003-CE unsustainable
Excise Duty
Excise Duty
