#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
Procedural lapses cannot be ground for denying substantive benefits
Custom Duty
Custom Duty
Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Goods and Services Tax
Goods and Services Tax
Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
Excise Duty
Excise Duty
Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit
Custom Duty
Custom Duty
No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available
Excise Duty
Excise Duty
Bar of Cenvat credit lapse not applies to conditional exemption – Rule 11(3)
Service Tax
Service Tax
Treating Advance Amount as Security Deposit – Invocation of extended period of limitation valid
Income Tax
Income Tax
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Excise Duty
Excise Duty
Demand for Cenvat credit cannot be raised based on bald SCN
Excise Duty
Excise Duty
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Custom Duty
Custom Duty
Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office
Service Tax
Service Tax
Verizon India eligible for refund of Cenvat on Services to Verizon USA rendered as principal service provider
Excise Duty
Excise Duty
CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash
Service Tax
Service Tax
