#Cestat judgments
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5,842 articlesService Tax
Service Tax
Method of computation of value in respect of Input services used for trading prior to 01.04.2011
Excise Duty
Excise Duty
Reversal of Cenvat credit on inputs in case of slump sale of on-going factory
Service Tax
Service Tax
Tribunal cannot adopt a different approach and order pre-deposit in other matters involving same issue when in earlier matters pre-deposit was waived
Service Tax
Service Tax
Refund claim cannot be rejected merely on ground of mentioning wrong Notification number and without issuing SCN
Service Tax
Service Tax
Export condition fulfilled even if payment is received in Indian Rupees
Excise Duty
Excise Duty
In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient
Service Tax
Service Tax
Department cannot reassess refund claim sanctioned vide Appellate Order without challenging the same
Custom Duty
Custom Duty
Refund amount must be shown as receivable to satisfy Bar of Unjust Enrichment
Excise Duty
Excise Duty
Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed
Excise Duty
Excise Duty
Raising of same grounds in 2nd round of ligation which were disposed in 1st round and no appeal been filed
Excise Duty
Excise Duty
Nearest time, in terms of Rule 7 of the Excise Valuation Rules
Custom Duty
Custom Duty
Goods imported at Chennai Port cannot be alleged as mis-declared by Mumbai Customs House
Service Tax
Service Tax
Service tax demand on amount credited/ debited to suspense account for period prior to 10.05.2008 is not exigible to Service tax
Service Tax
Service Tax
