#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Rejection of transaction value in absence of contemporaneous import is unsustainable
Custom Duty
Custom Duty
Undue export benefit allegation based on corroborated statements not sustainable
Service Tax
Service Tax
Blending, bottling & packing not taxable under ‘Business Auxiliary Service’
Service Tax
Service Tax
Extended period not invocable in absence of deliberate suppression of facts
Service Tax
Service Tax
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Service Tax
Service Tax
Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year
Service Tax
Service Tax
Refund Claim debit against Credit before Adjudication is Sufficient Compliance
Custom Duty
Custom Duty
Not following order of HC or SC amounts to rectifiable mistake/error
Service Tax
Service Tax
Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails
Custom Duty
Custom Duty
Refractory bricks used for re-lining of furnace are eligible for EPCG scheme
Excise Duty
Excise Duty
Allegation of clandestine removal without corroborative evidence is unsustainable
Custom Duty
Custom Duty
Rejection of request for conversion of free shipping bills to advance authorization scheme shipping bills not justified: CESTAT
Excise Duty
Excise Duty
Burden of proof lies on revenue for classifying goods under different heading
Custom Duty
Custom Duty
