Courts: CESTAT Mumbai
745 articlesExcise Duty

Excise Duty
CENVAT of Inputs & Input services for producing electricity captively consumed allowed
Excise Duty

Excise Duty
No CENVAT reversal under Rule 6 on SEZ supply wef 10/09/2004
Service Tax

Service Tax
Service export prior to Export of service rules, 2005 are eligible for export rebate
Excise Duty

Excise Duty
CENVAT credit on foreign commission to Foreign Agent allowed
Excise Duty

Excise Duty
Excise duty rate should be rate prevalent at the time of clearing
Excise Duty

Excise Duty
Discount known prior to clearance of goods must be deducted from Transaction Value
Service Tax

Service Tax
Service Tax on Transmission & exchange of financial messages
Custom Duty

Custom Duty
Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT
Excise Duty

Excise Duty
Refund of pre-deposit is permissible through a simple letter and no need to file refund claim u/s 11B of the CEA
Service Tax

Service Tax
Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP
Service Tax

Service Tax
Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid
Excise Duty

Excise Duty
Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed
Service Tax

Service Tax
Domain registration fees paid to ICANN not liable to service tax as 'franchisee service'
Service Tax

Service Tax
