Courts: CESTAT Chennai
961 articlesCustom Duty
Custom Duty
CESTAT Rejects SAD Refund Claim as Duty Must Be Paid Before Seeking Refund
Custom Duty
Custom Duty
No Customs Penalty on CHA Without Clear Evidence of Abetment or Mala Fide Intent CESTAT Chennai
Service Tax
Service Tax
Unclear CA Certificate: CESTAT Remands SEZ Refund Claim for Dual Benefit Verification
Excise Duty
Excise Duty
Excise Exemption Benefit Cannot Be Denied for Missing Nodal Ministry Certificate Alone
Excise Duty
Excise Duty
CVD Rate Irrelevant for Cenvat Credit; Eligibility Depends on Nature of Levy: CESTAT Chennai
Custom Duty
Custom Duty
Penalty Upheld on CHA for Lending Licence Without Due Diligence Leading to Smuggling
Custom Duty
Custom Duty
Declared Value of Used Machinery Can’t Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT Chennai
Service Tax
Service Tax
SEZ Units Eligible for Service Tax Refund on services like rent-a-cab, catering & business support
Service Tax
Service Tax
Extended Limitation u/s 73(1) proviso of Finance Act was not invokable without wilful suppression
Service Tax
Service Tax
No Service Tax on works contract & manpower services integrally linked to electricity transmission
Excise Duty
Excise Duty
Amortised Value of Moulds Includible in Assessable Value as Additional Consideration: CESTAT Chennai
Excise Duty
Excise Duty
Amounts Paid During Investigation Treated as Excise Duty After Adjudication, Refund Denied
Excise Duty
Excise Duty
Excise Duty Demand Quashed Due to Failure to Prove Price Influence in Related Party Sales
Custom Duty
Custom Duty
