Courts: CESTAT Mumbai
745 articlesCustom Duty
Custom Duty
CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund
Service Tax
Service Tax
4G mobile towers are movable in nature & eligible for CENVAT credit
Custom Duty
Custom Duty
Post import services was not a condition of sale in case the service contract had been closed prior to placing of order
Custom Duty
Custom Duty
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Excise Duty
Excise Duty
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Service Tax
Service Tax
Mere non cancellation of Registration under Companies Act not means continuing of business activity
Custom Duty
Custom Duty
Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment
Excise Duty
Excise Duty
No prohibition under Rule 9 of Central Excise Rules, 2002 on issue of two registration certificates for one and same premises
Custom Duty
Custom Duty
Prices of transacted goods can be determined only on transaction date
Excise Duty
Excise Duty
Cenvat Credit cannot be denied for wrong classification by supplier
Service Tax
Service Tax
Disinclination on the part of the first appellate authority to consider rectification is inexplicable: CESTAT
Excise Duty
Excise Duty
Refund not eligible for Cenvat Credit Reversed Voluntarily before transition to GST
Service Tax
Service Tax
Nature of service is irrelevant for rule 5 of CENVAT Credit Rules, 2004
Custom Duty
Custom Duty
