#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
Assessee can choose most beneficial Exemption Notification where two or more Exemption Notifications are available
Service Tax
Service Tax
No penalty imposable U/s. 77 / 78 of Finance Act,1994 when penalty U/s. 76 thereof was waived on the ground of reasonable cause
Custom Duty
Custom Duty
No Custom duty leviable on quantity of Burning loss
Service Tax
Service Tax
Contention that Assessee was service-recipient & not the provider cannot be termed as additional evidence
Excise Duty
Excise Duty
Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary
Service Tax
Service Tax
Cenvat credit on Tower parts & Pre-fabricated buildings – CESTAT grants stay as demand was time barred
Service Tax
Service Tax
Time-limit of Section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service tax
Custom Duty
Custom Duty
Royalty paid on sale value of manufactured goods is not required to be loaded on invoice price of imported raw material
Custom Duty
Custom Duty
Classification of goods precedes over the determination of rate of duty or any exemption applicable to the goods
Excise Duty
Excise Duty
If goods not intended for retail sale than provision of valuation U/s, 4A not applicable
Income Tax
Income Tax
Three examples of needless litigation
Service Tax
Service Tax
Malafide cannot be attributed to the Assessee on detection of short payment by the Department prior to filing of ST-3
Service Tax
Service Tax
If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also
Excise Duty
Excise Duty
