Courts: CESTAT Chennai
961 articlesExcise Duty

Excise Duty
Service Tax Refund cannot be denied merely for non-filing of TRAN-1 before 27.12.2017
Service Tax

Service Tax
Right to avail ITC cannot be denied on service tax paid after introduction of GST
Custom Duty

Custom Duty
CESTAT deletes Penalty for alleged Gold Smuggling imposed without proper investigation
Custom Duty

Custom Duty
Penalty u/s 114AA not imposable for genuine mistake of issuing wrong invoice for filing BOE
Custom Duty

Custom Duty
Customs duty already discharged cannot be re-collected from new purchaser
Custom Duty

Custom Duty
Revocation of customs broker’s license on non-production of KYC documents of exporter is valid
Service Tax

Service Tax
No Service tax on goods component of composite works contract if VAT been paid
Excise Duty

Excise Duty
Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B
Custom Duty

Custom Duty
Section 114AA Penalty not leviable in absence of misdeclaration or misstatement
Service Tax

Service Tax
GST: Transitional credit of tax paid under erstwhile law is available under section 142(3)
Service Tax

Service Tax
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
Excise Duty

Excise Duty
No amortization on additional supplies when cost fully amortized on initial supply
Service Tax

Service Tax
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Custom Duty

Custom Duty
