#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Medicament supplies to institutional buyers/ government hospital to be valued u/s 4 of Central Excise Act
Excise Duty

Excise Duty
Admissibility of credit can be questioned to Input Service Distributor and not receiver
Service Tax

Service Tax
Services provided by co-developer to the joint venture is not Business Support Service
Service Tax

Service Tax
Services resulting into process amounting to manufacture of goods is exempted from service tax
Service Tax

Service Tax
Relevant date for refund of services availed will be challans showing date of payment within one year
Excise Duty

Excise Duty
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Custom Duty

Custom Duty
Refund of SAD paid via DEPB Scrip is available
Service Tax

Service Tax
Activity of ready-mix concrete doesn’t involve any service element
Service Tax

Service Tax
Penalty for belated filing of return not applicable to person not liable to pay service tax
Excise Duty

Excise Duty
Freight not includible in transaction value as sale take place at factory gate
Custom Duty

Custom Duty
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Excise Duty

Excise Duty
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Excise Duty

Excise Duty
Rejection of documents without verifying authenticity is against principle of natural justice
Custom Duty

Custom Duty
