Courts: CESTAT Delhi
1,306 articlesExcise Duty
Excise Duty
No NCCD leviable on hydrocarbons for not being marketable
Service Tax
Service Tax
LLP not required to pay service tax under reverse charge mechanism
Service Tax
Service Tax
GTA Services: Carting Challan is not equivalent to consignment note
Excise Duty
Excise Duty
Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business
Excise Duty
Excise Duty
Demand of cenvat credit by way of reversal not justified for mere provision in books
Custom Duty
Custom Duty
No penalty in absence of evidence for abetment for fraudulent export of goods
Service Tax
Service Tax
When no service has been rendered, service tax cannot be levied
Income Tax
Income Tax
No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall
Excise Duty
Excise Duty
No confiscation of finished goods under excise in absence of finding of attempted Clandestine Removal
Service Tax
Service Tax
Limitation when assessee cannot file more than one refund claim for each quarter
Excise Duty
Excise Duty
Relevant date for Refund of duty under section 11B of Central Excise Act
Service Tax
Service Tax
Service Tax Refund | Date of reversal should be considered as date of payment | Cancellation of Flat Booking
Custom Duty
Custom Duty
No penalty on confiscated gold jewellery from transit passenger not required to pass through customs barriers
Service Tax
Service Tax
