Courts: CESTAT Chandigarh
259 articlesExcise Duty

Excise Duty
CESTAT allows Cenvat credit for skill competition between dealers & employees
Service Tax

Service Tax
Relevant date for refund claim of Service Tax Paid under dispute
Excise Duty

Excise Duty
Credit cannot be denied on the basis of faulty investigation
Custom Duty

Custom Duty
Redemption fine & penalty imposed without final assessment is not permissible
Service Tax

Service Tax
Section 140 – GST Refund – Relevant date for limitation
Custom Duty

Custom Duty
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Custom Duty

Custom Duty
Customs Act, 1962 cannot be extended beyond India
Service Tax

Service Tax
Service Tax Demand cannot be raised beyond 5 year period of limitation
Custom Duty

Custom Duty
Speaking order should be passed by Proper Office within 15 days of re-assessment of bills of entry
Service Tax

Service Tax
Refund allowable for service tax paid for extended period of limitation & interest thereon
Service Tax

Service Tax
Cenvat Credit admissible on advertisement services
Excise Duty

Excise Duty
Rule 6(3) of CCR, 2004 not applies to supply of dutiable good under SFIS Scheme
Service Tax

Service Tax
Cestat referred issue of ST reverses charge on salary of seconded employee’s to Larger Bench
Service Tax

Service Tax
