Courts: CESTAT Mumbai
745 articlesExcise Duty

Excise Duty
CESTAT on Classification of articles of paper and printing industry
Custom Duty

Custom Duty
Valuation – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports
Excise Duty

Excise Duty
Mere Washing, Melting & packing of Bees wax not amounts to Manufacture
Custom Duty

Custom Duty
Classification of goods – No estoppel to raise dispute in subsequent import
Service Tax

Service Tax
Cenvat Credit of Swachh Bharat Cess paid on input services is available
Custom Duty

Custom Duty
Computer with integrated CPU, VDU and virtual keyboard is portable PC
Custom Duty

Custom Duty
Penalty under Section 114 of Customs Act cannot be imposed on CHA
Service Tax

Service Tax
Cenvat credit of tax paid on demurrage charges is available
Excise Duty

Excise Duty
No denial of Cenvat Credit for mere procedural lapse: CESTAT
Service Tax

Service Tax
Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months
Service Tax

Service Tax
In absence of consideration service tax cannot be charged
Service Tax

Service Tax
Refund of tax under unconstitutional provision of statute will be outside the scope and purview of such enactment
Service Tax

Service Tax
Service rendered by ‘lead generator’ is not that of an ‘insurance agent
Custom Duty

Custom Duty
