Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods
Excise Duty
Excise Duty
Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment
Excise Duty
Excise Duty
Decide Excise duty Refund based on certificate from buyer & CA: CESTAT
Excise Duty
Excise Duty
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Service Tax
Service Tax
Notice not to be issued as service tax along with interest paid on being pointed out
Service Tax
Service Tax
Extended period not invocable in absence of suppression of facts with intend to evade payment of tax
Excise Duty
Excise Duty
CESTAT allows transfer of cenvat credit balance to lessee unit
Service Tax
Service Tax
Service Tax refund cannot be granted for non-production of original documents / export invoices
Custom Duty
Custom Duty
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Service Tax
Service Tax
Mere allegation of suppression cannot take the place of proof
Service Tax
Service Tax
No Service Tax on Operational Charges to Owners of Power Plants
Service Tax
Service Tax
Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty
Service Tax
Service Tax
Penalty u/s 78 not imposable in absence of deliberate intention to evade payment of service tax
Service Tax
Service Tax
