#Cestat judgments
Log in to FollowEvery article filed under the “Cestat judgments” tag — analysis, news and updates.
5,847 articlesCustom Duty
Custom Duty
Alloy Steel Forging requiring further operation to be used as Rings for Bearing is classifiable under 7326
Service Tax
Service Tax
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time
Excise Duty
Excise Duty
No Unjust enrichment if assessee not received the amount from buyers
Service Tax
Service Tax
No limitation on claim of service tax refund under transitional GST provisions
Excise Duty
Excise Duty
CENVAT credits eligible on Welding Electrodes & D.A. Gas used in repair/maintenance of plant
Service Tax
Service Tax
CENVAT of service tax paid on premium for medical insurance of employees is eligible
Excise Duty
Excise Duty
CENVAT of steel items used for setting up of coal washery plant eligible
Custom Duty
Custom Duty
Used Mild Steel (MS) plates classified as ‘waste and scrap’
Excise Duty
Excise Duty
Rule 6 doesn’t apply when cenvat of only inputs used for manufacture of dutiable goods is availed
Service Tax
Service Tax
Liability u/s 66A unsustainable as service provider and receiver are overseas entities
Custom Duty
Custom Duty
Goods are not confiscatable u/s 111(d) of Customs Act can be held to be not prohibited
Custom Duty
Custom Duty
CVD Refund cannot be claimed after 10 years of adjudication/assessment
Service Tax
Service Tax
No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’
Custom Duty
Custom Duty
