#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Customs Broker Licence cannot be revoked for relying on data available on Govt websites
Service Tax
Service Tax
Service Tax refund cannot be rejected without putting the appellant on notice
Excise Duty
Excise Duty
When demand itself is not sustainable, penalty cannot be imposed
Excise Duty
Excise Duty
Duty demand cannot be confirmed without complying with remand order directed by CESTAT
Excise Duty
Excise Duty
If duty is not collected separately, the price actually realized is deemed to be cum-duty price
Service Tax
Service Tax
Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services
Custom Duty
Custom Duty
In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled
Excise Duty
Excise Duty
Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003
Service Tax
Service Tax
Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’
Service Tax
Service Tax
Service of transporting tractors cannot be treated as manpower supply Services
Service Tax
Service Tax
CENVAT Credit refund cannot be denied without Issuing SCN
Custom Duty
Custom Duty
CVD Refund – unjust enrichment-CA certificate sufficient to allow refund
Service Tax
Service Tax
Service tax collected but not deposited – Financial Crisis not a Reasonable Cause to invoke section 80 of Finance Act
Excise Duty
Excise Duty
