#Cestat judgments
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5,847 articlesService Tax
Service Tax
Cenvat credit of Service tax on Group Insurance premium and mediclaim for existing/retired employees allowable
Service Tax
Service Tax
Cenvat credit admissible despite non-registration with Service Tax Department at the time of availing input services
Custom Duty
Custom Duty
Transaction value cannot be rejected on the basis of a quotation which gives domestic retail sale price
Excise Duty
Excise Duty
Question of foreign exchange realization not arises on export of free replacement of defective goods
Excise Duty
Excise Duty
No penalty on reversal of cenvat credit towards exempted goods after audit objection but before issuance of SCN
Service Tax
Service Tax
No service Tax on Vocational courses
Service Tax
Service Tax
Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to Service tax
Custom Duty
Custom Duty
SACD refund is admissible, even if appropriate Sales Tax/VAT was less than SACD or Nil
Excise Duty
Excise Duty
Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture
Excise Duty
Excise Duty
Cenvat credit can be availed by manufacturer on strength of invoices issued by supplier of inputs showing manufacturer's name as consignee and name of dealer as buyer
Service Tax
Service Tax
Provision of reversal of Cenvat credit under Rule 6 of Credit Rules not applicable on export of exempted goods under bond
Service Tax
Service Tax
No Service tax on amount of lease rent equalization shown in Balance Sheet
Service Tax
Service Tax
Expenses actually incurred and reimbursed by service recipient would not form part of assessable value of services
Service Tax
Service Tax
