#Cestat judgments
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5,847 articlesExcise Duty
Excise Duty
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Excise Duty
Excise Duty
Exemption benefit not deniable based on Doctrine of Substantial Compliance
Service Tax
Service Tax
Service Tax not leviable on Incentives for achieving Sales Targets
Custom Duty
Custom Duty
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
Excise Duty
Excise Duty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Custom Duty
Custom Duty
Good cannot be treated as smuggled Merely for foreign origin of goods
Service Tax
Service Tax
Service Tax cannot be demanded from Service provider if recipient paid the same
Custom Duty
Custom Duty
CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions
Custom Duty
Custom Duty
In case of port shift custom duty already paid at earlier port needs to be refunded
Custom Duty
Custom Duty
Goods seized for Undervaluation – CESTAT relaxes conditions for release
Service Tax
Service Tax
Area development charges allocated by Government to meet administrative expense is not consideration
Excise Duty
Excise Duty
Freight & handling charges separately shown in invoice not includible in assessable value
Service Tax
Service Tax
Service tax not leviable on construction of residential complex under JNNURM and for Gujarat State Police
Excise Duty
Excise Duty
