Courts: CESTAT Delhi
1,306 articlesExcise Duty

Excise Duty
CESTAT allows Refund of CVD/SAD as such credit is no available under GST
Service Tax

Service Tax
Service tax not payable on hypothetical calculation without actual consideration
Excise Duty

Excise Duty
Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued
Service Tax

Service Tax
CESTAT allows Refund of Service Tax paid on Liquor License fee to Rajasthan Govt
Excise Duty

Excise Duty
Fake Invoices: CENVAT Credit not allowable
Excise Duty

Excise Duty
Area based exemption eligible on manufacture of nail enamel by using peripheral processes
Corporate Law

Corporate Law
No Service Tax on amount recovered as Liquidated Damages
Service Tax

Service Tax
Unjust enrichment cannot be assumed merely on presumptive basis
Custom Duty

Custom Duty
SCN issued on Directors cannot be treated as SCN issued on Company
Excise Duty

Excise Duty
CESTAT allows refund of pre-deposit along with interest
Service Tax

Service Tax
Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment
Service Tax

Service Tax
Service Tax not leviable on Container Detention Charges & Toll Tax
Service Tax

Service Tax
Service Tax not Applicable on Notice Pay Recoveries made from employees
Excise Duty

Excise Duty
