Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
Service Tax Refund cannot be denied on technical grounds
Service Tax

Service Tax
Consideration deemed to be received on the date of encashment of cheque and not on date of receipt
Service Tax

Service Tax
Refund of service tax paid despite eligibility for exemption can’t be denied
Service Tax

Service Tax
Service tax can be demanded only if residential complex comprises more than 12 residential units
Service Tax

Service Tax
Commission paid to overseas agents for export sales is an input service
Service Tax

Service Tax
Penalty for delay in payment of service tax for no willful default can be waived
Excise Duty

Excise Duty
Cenvat credit can be taken on machine procured prior to registration
Service Tax

Service Tax
ST Demand cannot be upheld under a category different than mentioned in show-cause notice
Excise Duty

Excise Duty
Order passed by appellate authority without application of mind liable to be set aside
Excise Duty

Excise Duty
Delay in Appeal cannot be condoned for Time lost in internal decision making
Service Tax

Service Tax
Consultancy Service used for modernisation of Plant eligible for Cenvat credit
Excise Duty

Excise Duty
Mere change in shareholding pattern not amounts to transfer of factory
Excise Duty

Excise Duty
Place of removal in cases where duty is not payable on transaction value shall be place where duty is paid
Excise Duty

Excise Duty
