#Cestat judgments
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5,847 articlesService Tax

Service Tax
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
Service Tax

Service Tax
Limitation Cannot start to run unless right to receive a claim or refund crystallized
Service Tax

Service Tax
Revenue department cannot pass a demand order beyond the scope of SCN
Excise Duty

Excise Duty
Manufacturing exporters has little scope for utilization of accumulated CENVAT credit
Custom Duty

Custom Duty
Adjudicating authority can exercise discretion for provisional release of seized goods
Service Tax

Service Tax
Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.
Custom Duty

Custom Duty
Depreciation allowable up to the date of payment of import duty
Service Tax

Service Tax
Branch in any other country, treated as ‘separate person’, Service tax not payable in India
Excise Duty

Excise Duty
Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene
Excise Duty

Excise Duty
CESTAT explains Section 11BB provisions related to Interest on delayed refunds
Excise Duty

Excise Duty
CESTAT upheld penalty for issue of Invoices without Movement of Goods
Custom Duty

Custom Duty
No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry
Excise Duty

Excise Duty
No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice
Service Tax

Service Tax
