#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Revenue needs to establish the smuggled nature of the goods
Excise Duty
Excise Duty
RCM on Works Contract Service not applicable to corporate assessee
Excise Duty
Excise Duty
Provisions of Rule 3(5)(B) of CCR, 2004 not attracted in case of a general provision
Service Tax
Service Tax
Notification No. 12/2003-S.T not specifies that goods have to necessarily be supplied under invoices
Custom Duty
Custom Duty
Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Service Tax
Service Tax
Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011
Service Tax
Service Tax
Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake
Service Tax
Service Tax
Credit of service tax cannot be denied on the ground of ‘no nexus with output services’
Service Tax
Service Tax
Penalty leviable could not exceed the amount for Compounding of Offence under GST Act
Service Tax
Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Custom Duty
Custom Duty
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Custom Duty
Custom Duty
Custom broker is not responsible for overseeing correctness of documents issued by Government Authorities
Custom Duty
Custom Duty
Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer
Custom Duty
Custom Duty
