Courts: CESTAT Chennai
961 articlesExcise Duty

Excise Duty
No excise duty exemption on Machine Dipped Match Splints if power was used in manufacture
Service Tax

Service Tax
CENVAT Credit eligible on Service Tax paid by Automotive Dealers
Excise Duty

Excise Duty
Section 11AC penalty not valid If no Suppression of fact to evade Duty
Custom Duty

Custom Duty
CESTAT allows SAD refund which was rejected for non-compliance of Notification No.102/2007-Cus. Dated 14.09.2007
Service Tax

Service Tax
No Service Tax on Consideration for Composite Construction Services before 01.06.2007
Excise Duty

Excise Duty
Adjudicating Authority cannot deny benefit granted by CESTAT without filing appeal against such order
Excise Duty

Excise Duty
Clearing of railway coaches without payment of duty – CESTAT upheld interest & penalty
Excise Duty

Excise Duty
Cenvat eligible on freight charges & CHA services availed upto port for export of goods
Service Tax

Service Tax
No service tax on services of Treating Effluents Discharged from Member Units
Custom Duty

Custom Duty
Fees of technical knowhow not includible in assessable value of imported goods
Excise Duty

Excise Duty
Valuation of inter-unit transfer of goods for captive consumption
Service Tax

Service Tax
Service tax liability unsustainable as rendering of service in India not established
Custom Duty

Custom Duty
Delay in receipt of review order not proved hence order u/s 129D(2) assumed to have been passed beyond 3 months
Service Tax

Service Tax
