Courts: CESTAT Delhi
1,306 articlesService Tax
Service Tax
Refund of Service Tax cannot be denied to a person bearing the incidence of tax
Custom Duty
Custom Duty
CESTAT allows Interest on Auction Sale Proceeds from Date of Receipt of Amount by Customs Department till Date of Disbursal
Excise Duty
Excise Duty
Demand not sustained as difference between value of goods shown in ER-1 and balance sheet explained
Service Tax
Service Tax
Short Service tax paid can be adjusted with excess tax paid in subsequent months/quarters
Service Tax
Service Tax
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Custom Duty
Custom Duty
Demanding duty drawback unsustained as payment for goods exported duly received
Service Tax
Service Tax
Extended period invocable only if there is suppression of facts with intent to evade tax
Service Tax
Service Tax
Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable
Custom Duty
Custom Duty
Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty
Excise Duty
Excise Duty
Job-worker liable to discharge duty in absence of undertaking under notification no. 83/94-CE
Service Tax
Service Tax
EPFO not liable to pay service tax on statutory activities performed in terms of EPM & MP Act, 1952
Custom Duty
Custom Duty
Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration
Service Tax
Service Tax
Hostel and education service are naturally bundled and education service gives essential character to such bundle
Service Tax
Service Tax
