#Cestat judgments
Log in to FollowEvery article filed under the “Cestat judgments” tag — analysis, news and updates.
5,847 articlesCustom Duty
Custom Duty
Customs Broker’s Licence cannot be cancelled merely based on DGARM report
Service Tax
Service Tax
Refund cannot be rejected merely for limitation if last day to apply was Public Holiday
Service Tax
Service Tax
Incentive received for using CRS Developer is not subject to service tax
Excise Duty
Excise Duty
Penalty not imposable when CESTAT already decided issue in favour of Appellant
Custom Duty
Custom Duty
SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil
Custom Duty
Custom Duty
Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment
Service Tax
Service Tax
Liquidated damages, received under any contract, not liable to service tax
Custom Duty
Custom Duty
CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund
Excise Duty
Excise Duty
CA Certificate of Stock valuation cannot be ignored without any reliable contra evidence
Excise Duty
Excise Duty
Central Excise Officer empowered to adjust only unpaid adjudicated dues
Service Tax
Service Tax
4G mobile towers are movable in nature & eligible for CENVAT credit
Service Tax
Service Tax
Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods
Excise Duty
Excise Duty
CENVAT Credit eligible on ECIS for Modernization/Renovation/Repair of Existing Factory
Excise Duty
Excise Duty
