Courts: CESTAT Mumbai
745 articlesService Tax
Service Tax
CESTAT allows CENVAT Credits to Appellant for input services availed by branch office
Service Tax
Service Tax
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time
Excise Duty
Excise Duty
CENVAT credits eligible on Welding Electrodes & D.A. Gas used in repair/maintenance of plant
Custom Duty
Custom Duty
Used Mild Steel (MS) plates classified as ‘waste and scrap’
Excise Duty
Excise Duty
Rule 6 doesn’t apply when cenvat of only inputs used for manufacture of dutiable goods is availed
Service Tax
Service Tax
Liability u/s 66A unsustainable as service provider and receiver are overseas entities
Custom Duty
Custom Duty
Section 111(o) of Customs Act, 1962 becomes inapplicable once duty is recovered
Service Tax
Service Tax
CENVAT Credit available against debit notes
Excise Duty
Excise Duty
Excise duty as finished goods not leviable on broken bottles of beverages
Custom Duty
Custom Duty
Application for alteration of title of shipping bills to advance authorization scheme allowed
Excise Duty
Excise Duty
Assessing ‘fruit pulp’ based on sale price of ‘fruit juice’ unjustified
Excise Duty
Excise Duty
Process of slitting jumbo rolls doesn’t amount to manufacture
Service Tax
Service Tax
CENVAT eligible against debit note
Service Tax
Service Tax
