#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
SSI exemption cannot be denied for use of foreign brand name under agreement
Service Tax
Service Tax
Nature of service is irrelevant for rule 5 of CENVAT Credit Rules, 2004
Service Tax
Service Tax
Service tax not payable on hypothetical calculation without actual consideration
Excise Duty
Excise Duty
CESTAT allows refund of Cenvat Credit of Sugar Cess
Service Tax
Service Tax
Service Tax liability cannot be determined merely by relying on Form 26AS
Service Tax
Service Tax
Refund claim filing date should be reckoned from the date of first filing of refund claim
Service Tax
Service Tax
No service tax under RCM on foreign commission in absence of Service Provider & Consideration
Custom Duty
Custom Duty
Bill of Entry can be modified to correct clerical error in Quantity
Excise Duty
Excise Duty
Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued
Custom Duty
Custom Duty
DRI doesn’t have jurisdiction to issue SCN under Custom Act
Custom Duty
Custom Duty
Redemption fine is payable only when importer consciously suppresses facts or misrepresents
Excise Duty
Excise Duty
Excise Duty: Mere embossing Customer name on goods not amounts to Branding if such goods are not sold by customers of Manufacturer
Custom Duty
Custom Duty
Antenna for base station classifiable under customs 85177090 as parts
Custom Duty
Custom Duty
