Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
In case of conflict between a contract and law, the Law prevails
Excise Duty

Excise Duty
CESTAT explains Rule 3(5B)- Cenvat credit Reversal for provision for slow moving inventory
Service Tax

Service Tax
Taxability of Reimbursement of expenses under Service tax and GST
Custom Duty

Custom Duty
Interest on Refund of Excess Duty Paid cannot be rejected
Service Tax

Service Tax
Limitation not applicable to Service Tax refund in the nature of revenue deposit
Excise Duty

Excise Duty
Central Excise: Adjustment cannot be exercised for demand of tax/interest/penalty which is sub-judice
Service Tax

Service Tax
Mere note in balance sheet not alter legal status of independent entity of companies
Excise Duty

Excise Duty
No Penalty If Cause of Action Itself Does Not Survive
Service Tax

Service Tax
Expenses reimbursed to CA Firm not subject to Service Tax
Service Tax

Service Tax
Service Tax on of loading, unloading and transportation of coal from coalface to railway siding
Service Tax

Service Tax
No time limit is prescribed under GST transition provision of Section 142(9)(b)
Custom Duty

Custom Duty
No limitation period for refund claim on duty paid twice on import Bill of Entry
Excise Duty

Excise Duty
CESTAT imposes Rs. 10 lakhs cost on appellant for abuse of process
Service Tax

Service Tax
