#Cestat judgments
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5,847 articlesCustom Duty

Custom Duty
Penalty leviable for Misclassification of Goods with malafide intentions
Service Tax

Service Tax
Seafarer’s recruitment service provider is not an intermediary
Excise Duty

Excise Duty
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Excise Duty

Excise Duty
Pending government dues cannot be recovered from property leased to assessee
Excise Duty

Excise Duty
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Service Tax

Service Tax
Service tax demand merely based on TDS/26AS statement is unsustainable
Service Tax

Service Tax
Rule 6 (3) of CCR, 2004: Revenue cannot choose one of options and force it upon assessee
Service Tax

Service Tax
Service tax cannot be levied under RCM for letting out of residential property by Director to Company
Excise Duty

Excise Duty
Cenvat credit on rejected goods available as inputs
Custom Duty

Custom Duty
Ownership of goods post let export order is with importer: CESTAT
Custom Duty

Custom Duty
Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable
Excise Duty

Excise Duty
Cenvat Credit on capital goods eligible when finished goods are dutiable under Central Excise
Service Tax

Service Tax
Cenvat credit of service tax paid under RCM eligible to manufacturer
Service Tax

Service Tax
