Courts: CESTAT Hyderabad
217 articlesCustom Duty

Custom Duty
Heading covering specific description is to be preferred over heading covering general description
Excise Duty

Excise Duty
Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit
Excise Duty

Excise Duty
Freight for delivering goods to buyer premises not includible in assessable value
Service Tax

Service Tax
Service tax on execution of work of awarded tenders by appointing sub-contractor
Service Tax

Service Tax
Coaching for competitive exams is taxable service under Finance Act, 1994
Excise Duty

Excise Duty
Freight charges for delivering goods upto buyers’ premises is not includible in assessable value
Excise Duty

Excise Duty
Exemption under Notification No.12/2012-CE also applicable to Sub-Contractors
Custom Duty

Custom Duty
Export obligation discharge certificate (EODC) – CESTAT allows extended period to fulfill export obligation
Excise Duty

Excise Duty
Micronutrients are classifiable under chapter heading 3105
Service Tax

Service Tax
No limitation on claim of service tax refund under transitional GST provisions
Service Tax

Service Tax
CENVAT of service tax paid on premium for medical insurance of employees is eligible
Service Tax

Service Tax
No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’
Custom Duty

Custom Duty
Confiscation of already exported goods not possible: CESTAT Hyderabad
Excise Duty

Excise Duty
