#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Penalty could not be imposed on sole proprietor along with proprietorship firm as it amounted to double jeopardy
Excise Duty
Excise Duty
Credit cannot be denied on the basis of faulty investigation
Custom Duty
Custom Duty
Burden of proof for non-smuggled nature of seized gold lies on assessee
Excise Duty
Excise Duty
Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied
Service Tax
Service Tax
No limitation period extension if no malafide intention to suppress & misrepresent facts
Custom Duty
Custom Duty
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Excise Duty
Excise Duty
Interest on delayed refund of revenue deposit – CESTAT directs interest @ 12%
Custom Duty
Custom Duty
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Custom Duty
Custom Duty
Redemption fine & penalty imposed without final assessment is not permissible
Custom Duty
Custom Duty
SCN based on proposed incorrect classification of revenue not Sustainable
Service Tax
Service Tax
Section 140 – GST Refund – Relevant date for limitation
Goods and Services Tax
Goods and Services Tax
E-Compendium of CESTAT Case Laws – Pro – Revenue
Custom Duty
Custom Duty
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Excise Duty
Excise Duty
