Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
Registration of premises not prerequisite for claiming refund u/r 5 of CCR, 2004
Custom Duty

Custom Duty
Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded
Excise Duty

Excise Duty
Excise duty not chargeable under ‘Compounded Levy Scheme’ for the period during which machine remains inoperative
Service Tax

Service Tax
SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts
Custom Duty

Custom Duty
Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report
Excise Duty

Excise Duty
CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit
Custom Duty

Custom Duty
Interest on Custom duty Refund allowable from deposit date to refund date
Excise Duty

Excise Duty
Section 35FF provide interest from date of deposit till the date of refund
Custom Duty

Custom Duty
No penalty on clearing agent for mere introducing actual importer with IEC holder
Excise Duty

Excise Duty
No Duty Exemption if Slum Sale Agreement made only to extend benefit of Exemption beyond 10 years
Excise Duty

Excise Duty
Duty demand based on assumption and presumption not permissible
Service Tax

Service Tax
CESTAT disallowed Interest on Refund of Amount towards Pre-deposit
Excise Duty

Excise Duty
Deduction of Discount from transaction value – CESTAT allows provisional assessment
Custom Duty

Custom Duty
