#Cestat judgments
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5,847 articlesService Tax
Service Tax
Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78
Income Tax
Income Tax
Transportation of goods cannot be taxed under Cargo Handling Service
Service Tax
Service Tax
No Service Tax on VSAT (Very Small Aperture Terminal) fee
Custom Duty
Custom Duty
When penalty imposed on firm, penalty cannot be imposed on its partner
Custom Duty
Custom Duty
Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled
Service Tax
Service Tax
Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B
Service Tax
Service Tax
No Service Tax on pure sale un-associated with any service component
Excise Duty
Excise Duty
Even if excise duty was legally not payable, credit cannot be denied
Excise Duty
Excise Duty
‘Nimbooz’ cannot be classified as ‘Lemonade’ : CESTAT Chennai
Excise Duty
Excise Duty
Cenvat credit can be availed on tour expenses of dealers
Service Tax
Service Tax
CESTAT Green Signals Use of CA Certificate, Validating Non-Transfer of tax liability to another, as Evidence
Service Tax
Service Tax
Service of interconnectivity between two points for transferring of data or its transmission cannot be held as OIDAR service
Service Tax
Service Tax
Cenvat credit on outdoor catering activity and rent-a-cab services
Excise Duty
Excise Duty
