Courts: CESTAT Mumbai
745 articlesCustom Duty
Custom Duty
Proceedings for confiscation & penalty not sustainable once duty demand dropped
Excise Duty
Excise Duty
No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles
Excise Duty
Excise Duty
Excise Duty not payable by Job Worker on work undertaken which forms part of manufacturing process
Service Tax
Service Tax
Statutory right to appeal cannot be defeated by drawing a presumption about service of order
Service Tax
Service Tax
Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers
Custom Duty
Custom Duty
CESTAT reduces Bank Guarantee amount & order provisional release of goods
Service Tax
Service Tax
Refund of Service Tax paid under RCM allowed post implementation of GST
Excise Duty
Excise Duty
No cenvat reversal for loss of inputs/packing material in fire
Service Tax
Service Tax
Service tax payable on receipts from insurance companies operating at premises of motor vehicle dealers
Excise Duty
Excise Duty
No excise under ‘deemed’ manufacture on ‘baby diapers’ or ‘sanitary napkins’
Custom Duty
Custom Duty
Imported External/portable hard disk drive classifiable under Tariff Item 84717020
Service Tax
Service Tax
Mobilization advance is not an advance towards provision of services
Service Tax
Service Tax
CENVAT credit admissible for construction/setting up of landfill
Custom Duty
Custom Duty
