#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
Process of injecting raw-materials into aerosol cans doesn’t amount to manufacture
Custom Duty
Custom Duty
Goods imported in violation of ITC(HS) Import policy and also undervalued are liable to confiscation
Custom Duty
Custom Duty
Penalty u/s 112 against steamer agent unsustainable as relevant confiscation and duty liability set aside
Service Tax
Service Tax
No Service Tax can be levied on take-away/parcel food from restaurants
Service Tax
Service Tax
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Custom Duty
Custom Duty
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
Excise Duty
Excise Duty
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Custom Duty
Custom Duty
Interest free advance by foreign exporter for expansion not includible in value of goods supplied to India
Excise Duty
Excise Duty
Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside
Excise Duty
Excise Duty
Freight for delivering goods to buyer premises not includible in assessable value
Service Tax
Service Tax
Value of free supply not includible in gross amount charged for levy of service tax
Service Tax
Service Tax
Department not allowed to take different stand as principles laid down in previous case already accepted
Service Tax
Service Tax
Service tax not payable on additional incentive received by dealer for meeting certain targets
Custom Duty
Custom Duty
