#Cestat judgments
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5,847 articlesExcise Duty
Excise Duty
Inputs / Capital goods used in R&D and Quality Control Laboratory for input testing, final product samples eligible for Cenvat credit
Excise Duty
Excise Duty
Penalty cannot be imposed if provision(s) for imposition of penalty for wrong availment of Cenvat credit has not been invoked in SCN
Service Tax
Service Tax
Refund allowable where Service tax is paid twice by Appellant due to clerical error
Service Tax
Service Tax
Rent-a-cab services to SEZ Unit for transportation of its staff to and from their residence is exempt from Service Tax
Service Tax
Service Tax
In case service tax not been charged, consideration received has to regarded as cum-tax value
Excise Duty
Excise Duty
Inclusion in assessable value of reimbursement received for third party inspection charges undertaken at buyers instance
Custom Duty
Custom Duty
Right given by Exemption Notification cannot be taken away by issue of Departmental Circulars
Custom Duty
Custom Duty
Ground not raised before Commissioner (Appeals) cannot be raised before Tribunal by department
Service Tax
Service Tax
No Service tax leviable on handling charges incurred for bringing goods, when it was included in value of goods liable to VAT
Service Tax
Service Tax
Cenvat credit cannot denied to service recipient for non-payment of Service tax by service provider
Excise Duty
Excise Duty
Simultaneous availment of SSI exemption & Cenvat on inputs used in goods cleared on payment of duty permissible
Excise Duty
Excise Duty
Refund claim cannot be denied when excess duty has been returned through debit/credit Notes
Excise Duty
Excise Duty
Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible
Custom Duty
Custom Duty
