Courts: CESTAT Delhi
1,306 articlesService Tax
Service Tax
No service tax on security services provided by home guards department
Excise Duty
Excise Duty
No Cenvat Credit on Capital Goods for which full Depreciation is claimed under Income Tax
Custom Duty
Custom Duty
Penalty could not be imposed on sole proprietor along with proprietorship firm as it amounted to double jeopardy
Custom Duty
Custom Duty
Burden of proof for non-smuggled nature of seized gold lies on assessee
Excise Duty
Excise Duty
Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied
Service Tax
Service Tax
No limitation period extension if no malafide intention to suppress & misrepresent facts
Custom Duty
Custom Duty
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Custom Duty
Custom Duty
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Excise Duty
Excise Duty
Goods cannot be confiscated merely because excess stock of finished goods lying in factory
Excise Duty
Excise Duty
Clandestine removal cannot be upheld merely based upon third party documents
Custom Duty
Custom Duty
Adjudication order not valid if no valid service of show cause notice
Service Tax
Service Tax
Refund of Service Tax wrongly paid only if no unjust enrichment proved by Appellant
Service Tax
Service Tax
Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods
Excise Duty
Excise Duty
