Courts: CESTAT Mumbai
745 articlesExcise Duty

Excise Duty
No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT
Excise Duty

Excise Duty
Refund Claim Cannot Be Denied for failure to justify inability to utilize Cenvat credit
Service Tax

Service Tax
GST Demand based on order which is already set aside by Tribunal is unsustainable
Service Tax

Service Tax
Review Proceedings Bound by Show-Cause Notice Grounds
Excise Duty

Excise Duty
Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim
Custom Duty

Custom Duty
Evidence Unavailable for Cross-Examination cannot be Treated as Admissible
Excise Duty

Excise Duty
Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit
Service Tax

Service Tax
Compliance with Service Tax Rules Establishes Service Export in Absence of Intermediary Role
Excise Duty

Excise Duty
5% Payment Option Not Automatic for Credit Reversal under Rule 6 of Cenvat Credit Rules
Custom Duty

Custom Duty
Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared
Excise Duty

Excise Duty
No SSI exemption available if brand name not registered in the name of assessee
Excise Duty

Excise Duty
Post-clearance compliance of stipulations precludes denial of entitlement which is otherwise available
Custom Duty

Custom Duty
Penalty imposed on customs broker for not pointing out non-compliance in export transactions
Custom Duty

Custom Duty
