#Cestat judgments
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5,842 articlesService Tax
Service Tax
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Excise Duty
Excise Duty
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Service Tax
Service Tax
Service of collection of toll fee on behalf of NHAI not covered under service tax
Service Tax
Service Tax
One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004
Excise Duty
Excise Duty
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Custom Duty
Custom Duty
Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable
Service Tax
Service Tax
Registration under ‘construction of a new residential complex’ doesn’t hold rendering of service under the same
Service Tax
Service Tax
Service tax is payable under ‘Information Technology Software Service’ as right to use software granted after 16/05/2008
Custom Duty
Custom Duty
Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted
Service Tax
Service Tax
No service tax liability on foreclosure charges collected by banks & NBFCs on premature termination of loans
Excise Duty
Excise Duty
Cenvat credit not deniable as services settled to be eligible input service
Custom Duty
Custom Duty
Revocation of customs broker licence justified on failure to verify correctness of documents
Excise Duty
Excise Duty
No excise duty chargeable on scrap of pipes generated during repair/ maintenance of pipes
Custom Duty
Custom Duty
