#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
No Duty Exemption if Slum Sale Agreement made only to extend benefit of Exemption beyond 10 years
Excise Duty

Excise Duty
Duty demand based on assumption and presumption not permissible
Service Tax

Service Tax
CESTAT disallowed Interest on Refund of Amount towards Pre-deposit
Excise Duty

Excise Duty
Deduction of Discount from transaction value – CESTAT allows provisional assessment
Goods and Services Tax

Goods and Services Tax
Payment of pre-deposit by debiting electronic credit ledger not allowable
Custom Duty

Custom Duty
Customs Broker Licence cannot be canceled by mere Allegations
Excise Duty

Excise Duty
Cleaning of waste oil to get reclaimed fuel oil not amounts to manufacture
Service Tax

Service Tax
Contract for Supply of Goods not classifiable under ‘Commercial or Industrial Construction’
Excise Duty

Excise Duty
Invocation of longer period without specifying suppression of facts is unsustainable
Custom Duty

Custom Duty
Foreign Currency in excess of permissible limit liable for confiscation
Service Tax

Service Tax
Erection, Commissioning & Installation Services covers pure service contracts only
Service Tax

Service Tax
Cenvat Credit of Service Tax eligible on the basis of Debit Notes containing all details of Tax Invoice
Custom Duty

Custom Duty
Factum of actual payment of price in terms of addendum cannot be ignored while determining value of vessel
Custom Duty

Custom Duty
