#Cestat judgments
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5,847 articlesService Tax

Service Tax
Excess tax paid is adjustable in subsequent months in terms of rule 6(4A) of Service Tax Rules
Service Tax

Service Tax
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
Excise Duty

Excise Duty
Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful
Service Tax

Service Tax
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Service Tax

Service Tax
Business auxiliary service provided by commission agent is relation to black tea is exempt
Service Tax

Service Tax
Refund of service tax allowed to real estate buyers on cancellation of contract
Custom Duty

Custom Duty
Used Rails falls under CTH 7302 and not CTH 7204
Service Tax

Service Tax
Appeal filed is abated post approval of resolution plan by NCLT
Service Tax

Service Tax
Contract involving supply of material and labour is a ‘Works Contract Service’
Service Tax

Service Tax
Payment made for independent activity of tolerating an act constitutes supply
Custom Duty

Custom Duty
Customs Broker Accountable for Employee’s Misrepresentation: CESTAT
Custom Duty

Custom Duty
CESTAT Allows Interest on Auction Sale Proceeds: From Receipt to Disbursal
Excise Duty

Excise Duty
CESTAT Overturns Dismissal due to Lack of Delivery Evidence
Service Tax

Service Tax
