#Cestat judgments
Log in to FollowEvery article filed under the “Cestat judgments” tag — analysis, news and updates.
5,847 articlesExcise Duty

Excise Duty
Taking credit and then reversing the same entry is as good as not taking the credit at all
Service Tax

Service Tax
No Service tax on goods component of composite works contract if VAT been paid
Excise Duty

Excise Duty
CESTAT Order allowing refund of CESS attains finality if not challenged by Revenue
Excise Duty

Excise Duty
Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B
Custom Duty

Custom Duty
Section 114AA Penalty not leviable in absence of misdeclaration or misstatement
Service Tax

Service Tax
GST: Transitional credit of tax paid under erstwhile law is available under section 142(3)
Excise Duty

Excise Duty
No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles
Service Tax

Service Tax
No Service Tax payable on providing Consulting Engineer Services in matter of Road Construction: CESTAT
Excise Duty

Excise Duty
No denial of exemption of excise duty on mere taking credit of duty paid on Inputs used in manufacture of goods
Custom Duty

Custom Duty
Application for Re-Assessment of Bill of Entry can be made Under section 154
Custom Duty

Custom Duty
Tribunal has no power to decide any rate of interest different than rate prescribed under the statute
Service Tax

Service Tax
No Service tax on commercial training/ education institution issuing course certificate which is recognized by law
Excise Duty

Excise Duty
Mere failure to pay Excise Duty not sufficient to attract extended Period of Limitation: CESTAT
Custom Duty

Custom Duty
