#Cestat judgments
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5,847 articlesService Tax

Service Tax
No service tax on stability studies & technical testing & analysis of new drugs
Custom Duty

Custom Duty
No evidence that LOP terms are violated; demand unsustained
Service Tax

Service Tax
No time limit is prescribed under GST transition provision of Section 142(9)(b)
Custom Duty

Custom Duty
No limitation period for refund claim on duty paid twice on import Bill of Entry
Excise Duty

Excise Duty
CESTAT imposes Rs. 10 lakhs cost on appellant for abuse of process
Service Tax

Service Tax
Cenvat credit not available on services used for CSR
Custom Duty

Custom Duty
Penalty u/s 114 leviable on CHA for mis-declaring goods
Service Tax

Service Tax
Time limit u/s 11B doesn’t apply to refund of mistakenly paid tax
Excise Duty

Excise Duty
Cenvat credit eligible on Steel items used in setting up of sponge iron kiln
Service Tax

Service Tax
CESTAT allows Transfer of CENVAT Credit to amalgamated entities
Excise Duty

Excise Duty
Cess credit refund cannot be denied for non-utilisation prior to GST regime
Service Tax

Service Tax
No Service Tax payable on liquidated damages received in the nature of penalty
Excise Duty

Excise Duty
Cenvat credit on goods lying outside factory can be claimed after taking inside
Service Tax

Service Tax
