#Cestat judgments
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5,847 articlesService Tax

Service Tax
No penalty if no intention to evade service tax & for tax paid before issue of notice
Excise Duty

Excise Duty
Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee
Excise Duty

Excise Duty
Time bar not apply to refund of duty paid by mistake
Service Tax

Service Tax
Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified
Custom Duty

Custom Duty
Immunity by Settlement Commission to main noticee is also available to co-noticees
Service Tax

Service Tax
Extended period invocable as non-payment of service tax detected by Anti-evasion unit
Service Tax

Service Tax
Dept not permitted to file Revision Application under Section 35EE of Central Excise Act
Excise Duty

Excise Duty
Jute Cess payable only when goods are removed from factory
Service Tax

Service Tax
Service tax cannot be demanded by Kolkata unit if Visakhapatnam unit already initiated action
Service Tax

Service Tax
CESTAT allows Abatement in Construction Contract based on CA Certificate
Custom Duty

Custom Duty
No confiscation of Gold & silver not having foreign markings without evidence of smuggling
Service Tax

Service Tax
Printing on PVC amounts to production of Goods – Service Tax not payable
Excise Duty

Excise Duty
Conversion of One Stage of Yarn into Another not amounts to Manufacture
Excise Duty

Excise Duty
