#Cestat judgments
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5,847 articlesCustom Duty

Custom Duty
Assessable Value cannot be enhanced on the basis of Price quoted in Proforma Invoice
CA, CS, CMA

CA, CS, CMA
Procedure for Physical Hearing of Appeals by CESTAT
Service Tax

Service Tax
Deleted addition of value of goods deemed to be supplied in execution of works contract services in trading turnover
Service Tax

Service Tax
Service Tax on Coal Block Cancellation Compensation
Service Tax

Service Tax
Theater owner exhibiting movie provided by distributor is outside the purview of BSS
Excise Duty

Excise Duty
No Penalty for mere wrong apportionment of CENVAT Credit between 2 Units
Custom Duty

Custom Duty
Customs: Not providing option to pay fine in lieu of confiscation U/s. 125 not sustainable
Custom Duty

Custom Duty
Gold hidden in foot band worn for medical purpose cannot be treated as ‘personal effects’
Service Tax

Service Tax
No Service Tax on recruiting Students to Foreign Universities by IDP India for IDP Australia
Excise Duty

Excise Duty
Blending of 5% ethanol with 95% motor spirit forming EBMS doesn’t amount to manufacture
Service Tax

Service Tax
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
Excise Duty

Excise Duty
No amortization on additional supplies when cost fully amortized on initial supply
Service Tax

Service Tax
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Custom Duty

Custom Duty
