Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
Service Tax Penalties not valid if no deliberate suppression of facts
Excise Duty
Excise Duty
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Excise Duty
Excise Duty
Cenvat credit admissible even if windmill is not located inside factory premises
Custom Duty
Custom Duty
Matter remanded to re-look non-imposition of penalty u/s 114
Excise Duty
Excise Duty
Period of limitation doesn’t apply to refund claim of amount reversed under protest
Custom Duty
Custom Duty
Pre-Shipment Inspection Certificate is to be furnished at the Time of Clearance of Goods by Importer
Custom Duty
Custom Duty
Customs: Confiscation of goods & penalty not valid if based on mere Adduced statement
Service Tax
Service Tax
CENVAT Credit based on incomplete debit note is not eligible
Custom Duty
Custom Duty
Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest
Excise Duty
Excise Duty
CESTAT upheld penalty on cenvat credit availed on input service used for manufacture of exempted goods
Service Tax
Service Tax
Original Submission date considerable to compute One Year period for service tax Refund claim
Custom Duty
Custom Duty
Goods are not confiscatable u/s 111(d) of Customs Act can be held to be not prohibited
Custom Duty
Custom Duty
CVD Refund cannot be claimed after 10 years of adjudication/assessment
Custom Duty
Custom Duty
