#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Shortage ascertained during stock-taking was based on assumption and presumption hence duty demand untenable
Custom Duty

Custom Duty
Calculate Limitation period for refund as per General Clauses Act (Sections 9 & 10)
Custom Duty

Custom Duty
Upgraded Beneficiated Ilmenite Classifiable under CTH 2823
Service Tax

Service Tax
Wireline logging, perforation and mechanical job service is classifiable under mining service
Service Tax

Service Tax
CENVAT on invoices raised by dealers/ distributors available as service tax paid by them not disputed
Service Tax

Service Tax
CENVAT for insurance premium paid towards group insurance of employees duly available
Service Tax

Service Tax
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
Custom Duty

Custom Duty
LCD panel components is to be classified separately from final article
Service Tax

Service Tax
Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS
Excise Duty

Excise Duty
Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT
Service Tax

Service Tax
Registration under particular service not required for exemption under notification 41/2007-ST
Custom Duty

Custom Duty
Change of description doesn’t amount to misdeclaration in absence of evidence
Service Tax

Service Tax
Sub-contractor liable to pay service tax despite tax payment by main contractor
Custom Duty

Custom Duty
