#Cestat judgments
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5,842 articlesCustom Duty

Custom Duty
Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client
Service Tax

Service Tax
10% redemption fine & 5% penalty of value of goods is appropriate in case of imports violating Exim Policy Provisions
Excise Duty

Excise Duty
Cenvat Credit cannot be denied if duty is paid on finished goods even though it attract nil rate of duty or exempted
Excise Duty

Excise Duty
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Service Tax

Service Tax
Interest eligible if service tax refund is not sanctioned within three months from filing date
Service Tax

Service Tax
Classification of service cannot be challenged at service recipient end
Service Tax

Service Tax
Service tax on execution of work of awarded tenders by appointing sub-contractor
Service Tax

Service Tax
Notification No. 17/09-ST is not service specific but is service provider specific
Service Tax

Service Tax
Demand not sustainable when Service Tax is already paid prior to its levy
Custom Duty

Custom Duty
Exemption notification gets effective only from date it got published in Official Gazette
Custom Duty

Custom Duty
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Custom Duty

Custom Duty
Security deposit is not governed by provisions of Section 27 of Customs Act
Excise Duty

Excise Duty
CESTAT allows refund/recredit of excess reversal of Cenvat Credit
Custom Duty

Custom Duty
