Courts: CESTAT Mumbai
745 articlesCustom Duty

Custom Duty
Custom broker mandatorily needs to verify credentials of importers
Excise Duty

Excise Duty
Allegation of suppression cannot be alleged in case concerned officer had de-bonded the unit
Custom Duty

Custom Duty
No evidence that LOP terms are violated; demand unsustained
Excise Duty

Excise Duty
Admissibility of CENVAT Credit on Del Credere Agent Services
Custom Duty

Custom Duty
Crushing and screening iron ore classified as iron ore fines, exempt from CVD
Service Tax

Service Tax
No liability to pay service tax on toll collection as collector was not a Commission Agent
Service Tax

Service Tax
Violation of Principles of Natural Justice – CESTAT set aside Service Tax Order
Service Tax

Service Tax
Service of transportation of goods provided to recipient outside India is not taxable
Excise Duty

Excise Duty
Cenvat Credit eligible on Service Tax on Insurance Premium for Employees opted for Voluntary Separation Scheme
Custom Duty

Custom Duty
CESTAT grants waiver of detention & demurrage charges as goods detained for over 2 years for no fault of appellant
Excise Duty

Excise Duty
Extended period of limitation cannot be invoked when all the facts were in knowledge of revenue
Service Tax

Service Tax
CENVAT credit allowed on Service Tax paid during GST regime under RCM on import of services
Custom Duty

Custom Duty
In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs
Service Tax

Service Tax
