Courts: CESTAT Delhi
1,306 articlesExcise Duty
Excise Duty
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Service Tax
Service Tax
Letting out of halls/ rooms by hotels and restaurants for organizing function is covered under ‘mandap keeper service’
Custom Duty
Custom Duty
CESTAT upheld rejection of refund as appellant not responded to Deficiency Memo & SCN
Custom Duty
Custom Duty
Appeal not maintainable if necessary interested parties not been impleaded as respondents
Service Tax
Service Tax
Service Tax not leviable on Incentives for achieving Sales Targets
Service Tax
Service Tax
Area development charges allocated by Government to meet administrative expense is not consideration
Service Tax
Service Tax
Contract involving supply or deemed supply of goods and rendering service falls within works contract service
Excise Duty
Excise Duty
If a new & distinct commodity known to Market is produced, the process amounts to manufacture
Service Tax
Service Tax
No service tax on liquidated damages for breach of any contract terms
Service Tax
Service Tax
Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services
Custom Duty
Custom Duty
DEPB license obtained based on fabricated documents – Penalty upheld
Excise Duty
Excise Duty
Classification of service cannot be disturbed or challenged at the end of service recipient
Custom Duty
Custom Duty
Customs broker cannot allow its licence to be used by someone else
Service Tax
Service Tax
