#Cestat judgments
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5,847 articlesIncome Tax
Income Tax
Refund Claim cannot be rejected without issuing show cause notice
Custom Duty
Custom Duty
Revenue is bound by SION norms fixed by Ministry of Commerce
Service Tax
Service Tax
Sales of goods, subject to VAT/ sales tax, is outside the purview of service tax
Excise Duty
Excise Duty
Appellant entitled to refund of CENVAT credit held to be admissible which was earlier reversed at the instance of Dept.
Service Tax
Service Tax
Redevelopment of society : Service Tax on flats handed over to existing members of societies without any consideration
Excise Duty
Excise Duty
Cenvat Credit Refund claim cannot be denied solely on Technical Reasons
Service Tax
Service Tax
Assessee not liable to reverse CENVAT credit on amount written off as bad debts
Service Tax
Service Tax
If VAT is paid under Works Contract category than service classifiable as works contract services
Income Tax
Income Tax
Provisional custom duty paid by Assessee cannot be treated as deposit
Excise Duty
Excise Duty
Balance credit not lapses in terms of Rule 11(3) of Cenvat Credit Rules, 2004 despite availment of benefit of Notification No 30/2004-CE
Custom Duty
Custom Duty
Classification by taxpayers is correct or not becomes immaterial if classification proposed by Revenue is incorrect
Excise Duty
Excise Duty
Biozyme sold in liquid form classifiable under chapter 310510099
Excise Duty
Excise Duty
12% Interest payable on excise duty deposited under protest during investigation
Service Tax
Service Tax
