Courts: CESTAT Delhi
1,306 articlesCustom Duty
Custom Duty
Declared import value cannot be rejected without passing speaking order
Service Tax
Service Tax
CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ
Excise Duty
Excise Duty
Disputed CENVAT Credit paid during Service Tax Regime can be claimed as cash refund
Service Tax
Service Tax
No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker
Service Tax
Service Tax
No ST on Reimbursement of expenses on behalf of service recipients
Service Tax
Service Tax
No service Tax on Down linking of Signals as same not falls under Definition of Broadcasting
Excise Duty
Excise Duty
Excise Duty Recovery for Shortage of goods in Absence of Evidences not valid
Service Tax
Service Tax
Know How’ is not IPR and not liable to service tax
Custom Duty
Custom Duty
Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost
Service Tax
Service Tax
No demand of service tax could be fastened on construction of complex
Excise Duty
Excise Duty
Area based exemption under central excise available where new unit successor to previous unit and to adjacent units.
Income Tax
Income Tax
No service tax on Independent Buildings having single Residential Unit
Service Tax
Service Tax
VCES benefit cannot be denied for mere Clerical error
Custom Duty
Custom Duty
