#Cestat judgments
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5,842 articlesExcise Duty

Excise Duty
Appeals filed by Revenue on basis of an invalid Review authorization deserve to be dismissed as not maintainable
Custom Duty

Custom Duty
Inclusion of Royalty & Licence Fees in assessable value in respect of imported goods
Custom Duty

Custom Duty
SAD refund cannot be denied merely because invoice do not mention that ‘No Cenvat credit of SAD is admissible’
Service Tax

Service Tax
Service tax in respect of same transaction cannot be demanded again for payment under different category
Custom Duty

Custom Duty
Doctrine of unjust enrichment applies to pre-deposit amount & can be substantiated by CA certificate
Excise Duty

Excise Duty
Cenvat credit allowable on Capital goods used initially in the manufacturing of exempted goods
Excise Duty

Excise Duty
Utilization of credit for payment of duty which was not required to be paid is effectively reversal of credit
Custom Duty

Custom Duty
Penalty not warranted when importer was not having any knowledge of mis-declaration of goods
Custom Duty

Custom Duty
Refund of excess duty paid cannot be denied merely on the ground of non-production of original invoices
Custom Duty

Custom Duty
Transaction value cannot be rejected on mere doubt, without any reasonable & justifiable evidence
Excise Duty

Excise Duty
Cenvat credit allowable on Capital Goods acquired on lease basis from a Company which is not a financing Company
Excise Duty

Excise Duty
Interest on delayed refund claim U/s. 11BB also applicable on refund of accumulated Cenvat credit
Service Tax

Service Tax
Reversal of Cenvat credit amount to non-availment of Cenvat credit -Assessee allowed to avail Abatement benefits
Excise Duty

Excise Duty
