#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Mere Third parties’ records cannot be basis for clandestine removal
Service Tax

Service Tax
CENVAT credit allowed on Service Tax paid during GST regime under RCM on import of services
Custom Duty

Custom Duty
Unexplained Gold Bar with Foreign Marking liable for Absolute Confiscation
Service Tax

Service Tax
No Service Tax on amount recovered as charges for breach of contractual terms
Service Tax

Service Tax
Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007
Excise Duty

Excise Duty
Pre-deposit refund cannot be denied for payment under excise Duty instead of Service Tax
Excise Duty

Excise Duty
Value of deemed export is to be included for computing (FOB) value of exports
Custom Duty

Custom Duty
CHA Not Responsible For export of prohibited goods If No Reason to Doubt Malpractice
Service Tax

Service Tax
No Service Tax on Compensation for cancellation of Coal Block Allotment
Service Tax

Service Tax
Service Tax not payable on Notice pay mentioned in employment contract
Custom Duty

Custom Duty
Activity of repacking amounts to manufacture
Excise Duty

Excise Duty
In absence of Cross Examination, statements used against appellants has to be discarded
Custom Duty

Custom Duty
In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs
Service Tax

Service Tax
