#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
Sikko Sol not used in Automobile not classifiable under 2710 12 13
Service Tax
Service Tax
‘Consideration’ defined under Indian contract Act is different from Finance Act
Service Tax
Service Tax
In revenue neutral situation, demand has to be treated as time-barred
Service Tax
Service Tax
Demand based on audit without any further investigation is liable to be set aside
Service Tax
Service Tax
Extended period of limitation not available in revenue neutral situation
Excise Duty
Excise Duty
Transportation cost collected in addition to price of goods & shown separately in invoice not to be included in assessable value
Excise Duty
Excise Duty
Duty cannot be demanded on issues not forming part of SCN & in absence of evidence
Service Tax
Service Tax
Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale
Service Tax
Service Tax
No Service Tax liability on intermediary for sale of space/time for media agency on commission basis
Custom Duty
Custom Duty
Reasons should be recorded when Central Government opines non-imposition of anti-dumping duty and designated authority recommends imposition
Excise Duty
Excise Duty
After 30.06.2017 Cenvat credit arising out of legacy shall be refunded to assessee in cash
Service Tax
Service Tax
Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS
Service Tax
Service Tax
No Service Tax liability can be imposed on Builder on cancellation of booking by flat buyer
Excise Duty
Excise Duty
