#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
List of Indirect Tax cases against accepted by CBEC
Excise Duty
Excise Duty
Cenvat credit cannot be denied at the end of recipients of goods, on the premise that higher duty been paid by manufacturer
Excise Duty
Excise Duty
Subsequent reversal of Cenvat credit initially availed but not utilized, tantamount to non-availment of Cenvat credit
Custom Duty
Custom Duty
Filing of more than one Refund claim in a month cannot be denied when statutory time limit is elapsing
Custom Duty
Custom Duty
Non refund of pre-deposit for long period without reason is harassment
Excise Duty
Excise Duty
Dismissal of appeal for non-compliance of pre-deposit condition
Excise Duty
Excise Duty
Once Rebate claim is cancelled, EOU entitled to take re-credit in Cenvat Credit Account
Excise Duty
Excise Duty
Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing Refund application
Service Tax
Service Tax
Computerized invoices downloaded through internet are eligible documents for claiming Service tax Refund
Custom Duty
Custom Duty
Date of presentation of Bill of Entry is relevant for determining rate of duty
Custom Duty
Custom Duty
Declared value of Imported goods cannot be enhanced merely on the basis of NIDB data
Excise Duty
Excise Duty
In case of inter-unit 'stock transfer' of intermediate goods, doctrine of unjust enrichment would not apply
Service Tax
Service Tax
Bank a/c cannot be freezed after mandatory pre-deposit payment
Service Tax
Service Tax
