Courts: CESTAT Mumbai
745 articlesService Tax
Service Tax
Penalty leviable could not exceed the amount for Compounding of Offence under GST Act
Service Tax
Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Excise Duty
Excise Duty
Admissibility of credit can be questioned to Input Service Distributor and not receiver
Service Tax
Service Tax
Relevant date for refund of services availed will be challans showing date of payment within one year
Excise Duty
Excise Duty
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Custom Duty
Custom Duty
Refund of SAD paid via DEPB Scrip is available
Service Tax
Service Tax
Penalty for belated filing of return not applicable to person not liable to pay service tax
Custom Duty
Custom Duty
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Excise Duty
Excise Duty
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Service Tax
Service Tax
Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed
Custom Duty
Custom Duty
CESTAT removes condition of testing in VRDE for release of vehicle complying stipulations for operation & running on Indian roads
Service Tax
Service Tax
Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services
Custom Duty
Custom Duty
No allegation/ evidence demonstrates violation of regulation 10(n) of Customs Broker Licencing Regulations, 2018
Service Tax
Service Tax
