#Cestat judgments
Log in to FollowEvery article filed under the “Cestat judgments” tag — analysis, news and updates.
5,847 articlesService Tax
Service Tax
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Service Tax
Service Tax
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Custom Duty
Custom Duty
Benefit of no duty import allowed when goods jointly imported by financing company and EOU
Custom Duty
Custom Duty
Demanding duty drawback unsustained as payment for goods exported duly received
Service Tax
Service Tax
No Service Tax on Spares & Accessories Used for Free Warranty Services
Excise Duty
Excise Duty
CESTAT quashes order as it lacked reasoning or findings to support its conclusion
Service Tax
Service Tax
100% Penalty Not Imposable if Duty, Interest & 25% Penalty Already Paid
Excise Duty
Excise Duty
Supplies to Merchant Exporters not includible for SSI Exemption calculation
Service Tax
Service Tax
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Service Tax
Service Tax
Extended period invocable only if there is suppression of facts with intent to evade tax
Service Tax
Service Tax
Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable
Custom Duty
Custom Duty
Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty
Excise Duty
Excise Duty
No excise duty demand on differential value of stock of finished or semi-finished goods
Excise Duty
Excise Duty
