Courts: CESTAT Chennai
961 articlesExcise Duty
Excise Duty
CENVAT Credit Allowed Due to Expansion Not Being Equivalent to Factory Setup
Excise Duty
Excise Duty
Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods
Excise Duty
Excise Duty
CENVAT Demand Quashed Due to Lack of Proof of Common Input Services
Custom Duty
Custom Duty
Supply of Personal computers from SEZ to DTA cannot be automatically classified under CTH 9804
Custom Duty
Custom Duty
Initial Test Reports Prevail; Later Contradictions Irrelevant for Exemption Eligibility: CESTAT Chennai
Excise Duty
Excise Duty
Tyres secured by plastic carry straps are not pre-packaged hence section 4A inapplicable
Service Tax
Service Tax
Service Tax Not Payable Due to Cost-Sharing Without Service Element in Advertisement Expenses: CESTAT Chennai
Excise Duty
Excise Duty
No Service Tax on Storage Tank Charges as Control Lies with Customer: CESTAT Chennai
Excise Duty
Excise Duty
CENVAT Credit Allowed as Six-Month Limitation Cannot Apply to Pre-Amendment Invoices
Excise Duty
Excise Duty
Discount on Demo Vehicles Not Deductible as Demo Cars Identical to Normal Cars: CESTAT Chennai
Service Tax
Service Tax
Service Tax Appeal Disposed as NCLT-Approved Resolution Plan Bars Further Proceedings
Excise Duty
Excise Duty
Denial of CENVAT Credit Set Aside as Services Used in Relation to Business of Manufacture
Service Tax
Service Tax
Service Tax Demand Set Aside as Output-Based Job Work Not Manpower Supply: CESTAT Chennai
Custom Duty
Custom Duty
