#Cestat judgments
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5,847 articlesExcise Duty
Excise Duty
CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit
Excise Duty
Excise Duty
Demand not sustained as difference between value of goods shown in ER-1 and balance sheet explained
Service Tax
Service Tax
Demand under Commercial Coaching or Training Services for imparting computer coaching sustained
Service Tax
Service Tax
Fees paid to foreign institutions having permanent establishment in India is not covered under RCM
Custom Duty
Custom Duty
Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite
Excise Duty
Excise Duty
CENVAT on inputs used in manufacture of Rerolled products is duly available
Service Tax
Service Tax
No refund if demand overlaps for the same period unless refund amount is substantiated from demand
Service Tax
Service Tax
Short Service tax paid can be adjusted with excess tax paid in subsequent months/quarters
Excise Duty
Excise Duty
Extended period of limitation unsustainable in absence of suppression of fact
Custom Duty
Custom Duty
Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable
Custom Duty
Custom Duty
Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment
Custom Duty
Custom Duty
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Excise Duty
Excise Duty
Courier Agency, Exhibition, Insurance & Internet Services qualifies for Cenvat credit
Excise Duty
Excise Duty
