#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Cenvat Credit eligible on product recall insurance policy expense
Excise Duty

Excise Duty
Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter
Service Tax

Service Tax
Extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade tax
Service Tax

Service Tax
Demand of service tax on foreign remittance quashed by CESTAT
Excise Duty

Excise Duty
CENVAT Credit eligible on Product Recall Policy expenses
Service Tax

Service Tax
Statutory right to appeal cannot be defeated by drawing a presumption about service of order
Service Tax

Service Tax
Service tax on difference between sale price of SIM & amount remitted to telephone company
Custom Duty

Custom Duty
No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition
Custom Duty

Custom Duty
Handling of cargo in Customs area will always be responsibility of the Custodian
Custom Duty

Custom Duty
No responsibility of Custodian after passing of order of clearance
Service Tax

Service Tax
No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service
Service Tax

Service Tax
BAS services to group companies outside India on principal to principal basis cannot be treated as ‘Intermediary Services’
Excise Duty

Excise Duty
Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises
Service Tax

Service Tax
