#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Value of bought out items supplied with manufactured goods not includible in assessable value
Excise Duty

Excise Duty
‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides
Service Tax

Service Tax
Contract involving supply or deemed supply of goods and rendering service falls within works contract service
Service Tax

Service Tax
Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Excise Duty

Excise Duty
Denying cross examination of witnesses and non-supplying of records renders proceeding untenable
Excise Duty

Excise Duty
Appeal can be filed against Excise Superintendent letter denying benefit
Excise Duty

Excise Duty
Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority
Excise Duty

Excise Duty
If a new & distinct commodity known to Market is produced, the process amounts to manufacture
Excise Duty

Excise Duty
Insurance claim have no bearing on claim for remission of duty
Service Tax

Service Tax
To appropriate an amount, the same must be demanded as legitimate duty or dues
Custom Duty

Custom Duty
Customs Value declared by Assessee cannot be enhanced without rejecting it under Rule 12
Custom Duty

Custom Duty
CVD Exemption cannot be denied based on Impossible Condition in notification
Excise Duty

Excise Duty
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
Service Tax

Service Tax
