#Cestat judgments
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5,847 articlesCustom Duty

Custom Duty
Post import services was not a condition of sale in case the service contract had been closed prior to placing of order
Service Tax

Service Tax
Service Tax not payable on Notional Interest on Refundable Security Deposit
Custom Duty

Custom Duty
Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty
Service Tax

Service Tax
No Service Tax on Construction Services prior to 1st July 2010
Excise Duty

Excise Duty
Spent Acid is not an exempted good so Rule 6(3) of CENVAT Credit Rules, 2004 not applicable
Excise Duty

Excise Duty
Interest on Refund of excise duty amount Deposited During Investigation allowable from the date of deposit @ of 12%
Service Tax

Service Tax
Service by foreign entity will not fall under definition of ‘Telecommunication Service’
Custom Duty

Custom Duty
Substantial evidence needed to prove allegation of non-re-warehousing of goods
Custom Duty

Custom Duty
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Service Tax

Service Tax
Service Tax not applicable on Reimbursement of Electricity Charges
Service Tax

Service Tax
CESTAT allows Refund of Penalty
Excise Duty

Excise Duty
Cenvat Credit eligible on Sales Commission to Manufacturer
Service Tax

Service Tax
CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands
Excise Duty

Excise Duty
