Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year
Service Tax

Service Tax
Refund Claim debit against Credit before Adjudication is Sufficient Compliance
Service Tax

Service Tax
No service tax on composite works contract services before 1.6.2007
Service Tax

Service Tax
No penalty for Non-deposit of Service Tax under RCM due to Oversight
Excise Duty

Excise Duty
Excise duty cannot be demanded for clandestine removal based on third party evidence
Custom Duty

Custom Duty
Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty
Service Tax

Service Tax
CESTAT recommends Contempt proceeding for issue of SCN after passing of final order
Custom Duty

Custom Duty
Waiver of pre-deposit is not tenable on account of financial inability
Excise Duty

Excise Duty
Excise not payable on freight paid towards transportation of goods from place of removal to buyer’s premises
Custom Duty

Custom Duty
Onus is on Revenue to establish that alleged goods are received in clandestine manner
Excise Duty

Excise Duty
Cenvat credit is eligible in respect of 2% CVD paid under notification no. 12/2012-Cus
Custom Duty

Custom Duty
Duty drawback based on mis-declaration of goods rejected
Excise Duty

Excise Duty
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Service Tax

Service Tax
