Courts: CESTAT Chandigarh
259 articlesService Tax
Service Tax
An activity between only 2 parties cannot be treated as intermediary service
Excise Duty
Excise Duty
Burden of proof lies on revenue for classifying goods under different heading
Excise Duty
Excise Duty
No Limitation on Refund of Personal Ledger Accounts (PLA) deposit
Service Tax
Service Tax
Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods
Custom Duty
Custom Duty
Preparation of fake TR-6 challans of Custom Duty Payment- CESTAT upheld Penalties
Excise Duty
Excise Duty
Plant and machinery attached to earth after fabrication are covered in definition of Capital Goods & eligible for CENVAT
Service Tax
Service Tax
Assessee not liable to reverse CENVAT credit on amount written off as bad debts
Excise Duty
Excise Duty
Biozyme sold in liquid form classifiable under chapter 310510099
Excise Duty
Excise Duty
12% Interest payable on excise duty deposited under protest during investigation
Excise Duty
Excise Duty
Excise Refund claim made on or before 01.07.2017 will be dealt under excise law: CESTAT Chandigarh
Excise Duty
Excise Duty
Excess amount paid by appellant is merely a deposit not a duty; Refund allowable
Excise Duty
Excise Duty
CESTAT Order allowing refund of CESS attains finality if not challenged by Revenue
Custom Duty
Custom Duty
ADG, DRI cannot Send Notice for Customs Duty or Interest Payment
Excise Duty
Excise Duty
