#Cestat judgments
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5,847 articlesCustom Duty

Custom Duty
Appellant refrained from filing refund claim by CBIC circular till SC verdict – Period till SC verdict not includible in limitation
Excise Duty

Excise Duty
CENVAT credit cannot be denied for mere mention of Individual name after company name
Service Tax

Service Tax
Service Tax not payable on refundable security deposits from customers
Excise Duty

Excise Duty
No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods
Custom Duty

Custom Duty
No allegation/ evidence demonstrates violation of regulation 10(n) of Customs Broker Licencing Regulations, 2018
Service Tax

Service Tax
No Service Tax on Security Deposit From Customers for Share Trading
Custom Duty

Custom Duty
Custom Broker License cannot be revoked if genuineness of exporters have been established
Service Tax

Service Tax
Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Excise Duty

Excise Duty
Interest amount not held as payable under SVLDR Scheme is to be refunded back
Excise Duty

Excise Duty
Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods
Custom Duty

Custom Duty
Re-examining the issuing authority unnecessary as duty demand not contested
Excise Duty

Excise Duty
Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller
Custom Duty

Custom Duty
CESTAT reduces Redemption Fine and Penalty as classification was not conclusive
Custom Duty

Custom Duty
