#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Once assessment of shipping bill has attained finality, classification of goods cannot be subsequently questioned
Custom Duty
Custom Duty
Rejection of transaction value without evidence on record is untenable
Service Tax
Service Tax
Activity of project developer not leviable to service tax under category ‘Real Estate Agent’
Service Tax
Service Tax
Classification of service depends on essential character of service
Excise Duty
Excise Duty
Cenvat Credit eligible on inputs used in manufacturing of trial batches of medicament
Custom Duty
Custom Duty
Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste
Excise Duty
Excise Duty
Interest payable u/s 35FF as pre-deposit amount not refunded within prescribed limit
Service Tax
Service Tax
Refund u/r 5 of CCR, 2004 admissible as services provided are not intermediary service
Service Tax
Service Tax
Refund rejected in absence of proof of availability of credit amount till debit of claim amount
Service Tax
Service Tax
Order unsustainable as passed without considering relevant evidence
Custom Duty
Custom Duty
No Penalty leviable merely on basis of Speculations
Service Tax
Service Tax
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Excise Duty
Excise Duty
Demand to be calculated on cum-duty basis if excise duty not collected bonafidely
Service Tax
Service Tax
