#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded
Excise Duty
Excise Duty
Excise duty not chargeable under ‘Compounded Levy Scheme’ for the period during which machine remains inoperative
Excise Duty
Excise Duty
Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant
Custom Duty
Custom Duty
Axe Universal Oil is a Ayurvedic product classifiable under Chapter 30
Service Tax
Service Tax
SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts
Excise Duty
Excise Duty
Cenvat credit cannot be denied by stating that name of Original Importer is too Technical
Service Tax
Service Tax
An activity between only 2 parties cannot be treated as intermediary service
Custom Duty
Custom Duty
Refund on Extra Duty Deposit should be automatic under Customs Act
Custom Duty
Custom Duty
Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report
Excise Duty
Excise Duty
CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit
Custom Duty
Custom Duty
Interest on Custom duty Refund allowable from deposit date to refund date
Custom Duty
Custom Duty
Ultimate use of imported goods cannot be criteria for deciding valuation
Excise Duty
Excise Duty
Section 35FF provide interest from date of deposit till the date of refund
Custom Duty
Custom Duty
