Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
Refund of Transitional credit can be claimed by Reversal of Cenvat Credit
Custom Duty

Custom Duty
Goods infringing IPR are prohibited goods and liable for confiscation
Excise Duty

Excise Duty
CESTAT grants 12% interest on amount refundable pursuant to order of Appellate Court
Service Tax

Service Tax
Central excise refund – Interest payable from end of three months from the date of refund claim
Custom Duty

Custom Duty
CESTAT Quashes SCN not issued by Proper Officer to Recover Customs Duty
Service Tax

Service Tax
Mining rights provided by Govt will not fall under category of ‘Support Services’
Custom Duty

Custom Duty
Benefit of concessional rate of customs duty on ‘Coated Paper’ was allowable
Service Tax

Service Tax
No Bar on Assessee for claiming Adjustment of Tax demand from Unutilised Cenvat Credit not been carried forward to GST regime: CESTAT
Custom Duty

Custom Duty
Proceedings for confiscation & penalty cannot sustain if duty demand fails
Excise Duty

Excise Duty
Mere failure to pay Excise Duty not sufficient to attract extended Period of Limitation: CESTAT
Service Tax

Service Tax
Deleted addition of value of goods deemed to be supplied in execution of works contract services in trading turnover
Service Tax

Service Tax
No Service Tax on recruiting Students to Foreign Universities by IDP India for IDP Australia
Custom Duty

Custom Duty
Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation
Service Tax

Service Tax
