Courts: CESTAT Delhi
1,306 articlesExcise Duty

Excise Duty
Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service
Excise Duty

Excise Duty
Delay in passing of review order by CCE cannot be condoned
Excise Duty

Excise Duty
Services having nexus with manufacture and services for optimizing productivity and services for compliance with laws are input services
Service Tax

Service Tax
Insurance captive power plant is an input service eligible for Cenvat Credit: CESTAT Delhi
Service Tax

Service Tax
Benefit of Rule 6(3) cannot be denied by applying Rule 6(4B) of Service Tax Rules
Excise Duty

Excise Duty
In case of FOR sale, transport up to buyer’s premises is input service
Service Tax

Service Tax
Ship broker is not a commission agent and not liable to Service Tax
Service Tax

Service Tax
Service tax Penalty to be waived off when there exists no mala-fide intentions of assessee for non-payment of ST
Excise Duty

Excise Duty
For transfer of Cenvat Credit rule 10 not stipulates shifting of factory to an altogether new site
Income Tax

Income Tax
Relevant date for filing Excise Duty refund claim is date of judgment
Service Tax

Service Tax
Liaison work is not Management Consultancy Service
Service Tax

Service Tax
No GTA services if custodial rights not transferred to transporter
Service Tax

Service Tax
For Refund service tax paid on common input services is to be apportioned in Turnover Ratio
Service Tax

Service Tax
