Courts: CESTAT Chennai
961 articlesCustom Duty

Custom Duty
Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable
Custom Duty

Custom Duty
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Excise Duty

Excise Duty
Duty demand not sustained as evidence reveals that appellant is an independent manufacturer
Service Tax

Service Tax
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Custom Duty

Custom Duty
Benefit of no duty import allowed when goods jointly imported by financing company and EOU
Service Tax

Service Tax
No Service Tax on Spares & Accessories Used for Free Warranty Services
Service Tax

Service Tax
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Service Tax

Service Tax
Extended period invocable as non-payment of service tax detected by Anti-evasion unit
Custom Duty

Custom Duty
Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications
Excise Duty

Excise Duty
Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST
Service Tax

Service Tax
No service tax payable on construction of flat which is for personal use of service recipient
Service Tax

Service Tax
Any other amount charged not for providing taxable service cannot be part of valuation
Service Tax

Service Tax
Extended period of limitation cannot be invoked if no suppression of facts
Service Tax

Service Tax
