#Cestat judgments
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5,842 articlesExcise Duty

Excise Duty
Refund claim not to be filed for suo motu credit of Cenvat reversed earlier
Service Tax

Service Tax
No service tax for brand endorsement during IPL as the same was not “business support service”
Custom Duty

Custom Duty
No custom duty recovery on import of aircrafts in absence of findings by Competent Authority
Service Tax

Service Tax
Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable
Service Tax

Service Tax
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’
Custom Duty

Custom Duty
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
Custom Duty

Custom Duty
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Excise Duty

Excise Duty
Imposition of penalty without opportunity of being heard cannot be sustained
Custom Duty

Custom Duty
Goods released as department failed to prove the smuggled nature of goods
Excise Duty

Excise Duty
Cenvat Credit not eligible on Rent-a-Cab service if Assessee not in business of renting vehicles
Excise Duty

Excise Duty
Interest not payable In absence of condition precedent in Section 11AA of Central Excise Act, 1944
Excise Duty

Excise Duty
Penalty cannot be imposed under Rules 26 of Central Excise Rules, 2002 on employee of Company
Excise Duty

Excise Duty
Duty demand on test production is unsustainable in law
Excise Duty

Excise Duty
