Courts: CESTAT Delhi
1,306 articlesIncome Tax

Income Tax
CESTAT directs refund of Anti-Dumping Duty Paid After Validity of Notification
Excise Duty

Excise Duty
Cenvat Credit cannot be denied merely for Clerical/typographical error
Excise Duty

Excise Duty
Section 11 can be invoked only when demand proposed to be adjusted reached finality
Service Tax

Service Tax
Service Tax not leviable if Total Receipt was below Threshold limit
Excise Duty

Excise Duty
Central Excise Duty not exempt on ‘Module Mounting Structures’
Custom Duty

Custom Duty
Customs Broker’s Licence cannot be cancelled merely based on DGARM report
Excise Duty

Excise Duty
Penalty not imposable when CESTAT already decided issue in favour of Appellant
Custom Duty

Custom Duty
SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil
Service Tax

Service Tax
Liquidated damages, received under any contract, not liable to service tax
Excise Duty

Excise Duty
Central Excise Officer empowered to adjust only unpaid adjudicated dues
Excise Duty

Excise Duty
Spent Acid is not an exempted good so Rule 6(3) of CENVAT Credit Rules, 2004 not applicable
Service Tax

Service Tax
CESTAT allows Refund of Penalty
Excise Duty

Excise Duty
Central Excise duty not leviable on CO2 manufactured during beer manufacturing process
Service Tax

Service Tax
