#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods
Excise Duty
Excise Duty
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Excise Duty
Excise Duty
Pre-delivery inspection charges includible in assessable value if inspection is mandatory for sale of goods
Service Tax
Service Tax
Hotel not liable to pay service tax on complementary services of conference hall
Goods and Services Tax
Goods and Services Tax
Rule 5 of Cenvat Credit Rules cannot be invoked to sanction refund of unutilized Cenvat credit
Excise Duty
Excise Duty
Demand of extended period not sustainable If no suppression of facts
Service Tax
Service Tax
No service tax payable on construction of flat which is for personal use of service recipient
Custom Duty
Custom Duty
No hard and fast rule can be laid down for fixing quantum of redemption fine
Service Tax
Service Tax
Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
Excise Duty
Excise Duty
CENVAT Credit not deniable alleging supplier not liable to pay duty
Service Tax
Service Tax
Supplying of labour is not classifiable under ‘Cargo Handling Service’
Custom Duty
Custom Duty
Penalty u/s 114A of Customs Act not imposable in absence of any duty demand
Service Tax
Service Tax
Blasting services classifiable under works contract services
Service Tax
Service Tax
