Courts: CESTAT Mumbai
745 articlesExcise Duty

Excise Duty
Balance left over in PLA is not covered by limitation
Excise Duty

Excise Duty
CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available
Custom Duty

Custom Duty
Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975
Service Tax

Service Tax
Territorial location cannot decide admissibility of CENVAT Credit
Service Tax

Service Tax
CENVAT eligible on Architect Service, Telephone Expenses for Hotel Construction
Custom Duty

Custom Duty
Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’
Custom Duty

Custom Duty
CESTAT deletes penalty as same was imposed without specifying reason
Custom Duty

Custom Duty
Appeal cannot be dismissed for delay in filing appeal against an Order not served
Service Tax

Service Tax
Non-reflection of Cenvat Credit in ST-3 return not a ground to deny refund of unutilized credit
Service Tax

Service Tax
Refund not admissible as claimant failed to furnish required revised service tax return
Service Tax

Service Tax
Attested copies should be considered as proof of production of document as original documents misplaced
Service Tax

Service Tax
Cenvat Credit eligible to insurer on services tax on commission charged by automobile dealers
Service Tax

Service Tax
Revenue cannot deny Cenvat Credit without proving that activity has no nexus with output services
Service Tax

Service Tax
