Courts: CESTAT Delhi
1,306 articlesExcise Duty

Excise Duty
CENVAT credit of inputs lost during manufacturing process as floor sweepings is allowed- CESTAT
Excise Duty

Excise Duty
CENVAT credit eligible even if expenses are reimbursed by Parent company
Service Tax

Service Tax
Realization of export sale proceeds within a definite time frame is not a pre-condition to claim refund under Rule 5
Service Tax

Service Tax
No Service Tax on Services Provided in India on behalf of Recipient Located Outside India
Service Tax

Service Tax
Services of development of agricultural land for housing project not covered in agricultural services
Excise Duty

Excise Duty
CENVAT credit foregone is compliance of Rule 6(3) of CENVAT credit rules
Service Tax

Service Tax
Service tax SCN, that fails to identify specific taxable service is liable to be Quashed
Service Tax

Service Tax
Service tax Cenvat credit on manpower supply services for hiring trained persons to provide first-aid to workers admissible
Service Tax

Service Tax
CESTAT cannot review its own order and can only rectifiy apparent mistake
Service Tax

Service Tax
In case of divisible contract no service tax on material value
Service Tax

Service Tax
If similar matter was remanded back to Commissioner (Appeals) vide earlier order, present order also to be remanded back
Service Tax

Service Tax
Matter remanded back for re-examination of issue as revenue agreed for the same
Service Tax

Service Tax
Carrying of passengers through ropeway not amount to Tour Operator’s services
Service Tax

Service Tax
