#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Service Tax
Service Tax
Mediator service not liable to service tax as management consultancy service
Custom Duty
Custom Duty
Revenue cannot allege switching of samples without proper evidence
Custom Duty
Custom Duty
Benefit given to importer as dept failed to substantiate allegation of undervaluation
Excise Duty
Excise Duty
Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
Service Tax
Service Tax
No service tax on composite works contract services before 1.6.2007
Excise Duty
Excise Duty
No Limitation on Refund of Personal Ledger Accounts (PLA) deposit
Service Tax
Service Tax
No penalty for Non-deposit of Service Tax under RCM due to Oversight
Excise Duty
Excise Duty
Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit
Excise Duty
Excise Duty
Excise duty cannot be demanded for clandestine removal based on third party evidence
Custom Duty
Custom Duty
Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty
Service Tax
Service Tax
CESTAT recommends Contempt proceeding for issue of SCN after passing of final order
Custom Duty
Custom Duty
Waiver of pre-deposit is not tenable on account of financial inability
Service Tax
Service Tax
