#Cestat judgments
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5,847 articlesGoods and Services Tax
Goods and Services Tax
10 Recent Landmark Judgements Under GST
Custom Duty
Custom Duty
Transaction value rightly rejected due to mis-declared quantity & grade of guar gum
Custom Duty
Custom Duty
No conversion of DEEC Shipping Bills of IOCL to Drawback Shipping Bills since barred by limitation
Excise Duty
Excise Duty
‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month
Excise Duty
Excise Duty
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Service Tax
Service Tax
Letting out of halls/ rooms by hotels and restaurants for organizing function is covered under ‘mandap keeper service’
Service Tax
Service Tax
Any other amount charged not for providing taxable service cannot be part of valuation
Service Tax
Service Tax
Extended period of limitation cannot be invoked if no suppression of facts
Custom Duty
Custom Duty
CESTAT upheld rejection of refund as appellant not responded to Deficiency Memo & SCN
Service Tax
Service Tax
Extended period not invocable if no malafide act to evade service tax
Service Tax
Service Tax
No Service Tax on Residential Projects construction services Prior to 01.07.2010
Service Tax
Service Tax
No Service Tax on Foreign Agents Commission for procuring export orders
Service Tax
Service Tax
Job work on per piece basis cannot be treated as Manpower Supply Service
Custom Duty
Custom Duty
