#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts
Custom Duty
Custom Duty
Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal
Service Tax
Service Tax
Refund of Service Tax Paid under Protest without challenging the assessment proceedings cannot be denied
Custom Duty
Custom Duty
Proposal for confiscation & penalty cannot be segregated from custom duty demand
Custom Duty
Custom Duty
Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation
Excise Duty
Excise Duty
Cenvat credit of education & SHE cess to GST not permitted
Custom Duty
Custom Duty
Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture
Excise Duty
Excise Duty
CESTAT allows use of Cenvat Credit to pay Excise Duty on Supplementary Invoices
Excise Duty
Excise Duty
Pre-delivery inspection & after sales service charges not includible in assessable value of motor vehicles
Custom Duty
Custom Duty
Proceedings for confiscation & penalty not sustainable once duty demand dropped
Service Tax
Service Tax
No Bar on Assessee for claiming Adjustment of Tax demand from Unutilised Cenvat Credit not been carried forward to GST regime: CESTAT
Custom Duty
Custom Duty
Proceedings for confiscation & penalty cannot sustain if duty demand fails
Custom Duty
Custom Duty
Customs duty already discharged cannot be re-collected from new purchaser
Custom Duty
Custom Duty
