#Cestat judgments
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5,842 articlesService Tax
Service Tax
Penalty not imposable when the Service tax liability was discharged along with interest before issuance of Show Cause Notice
Custom Duty
Custom Duty
Payment of duty under protest tantamount to challenging assessment & therefore refundable
Custom Duty
Custom Duty
Old and Used propping pipes for construction service are capital goods which are freely importable
Service Tax
Service Tax
When excess payment of Service tax is established, its adjustment cannot be denied merely on non-compliance of procedural aspect
Service Tax
Service Tax
Non furnishing of verification report of Department to assessee for making his submissions/rebuttal leads to denial of natural justice
Service Tax
Service Tax
Refund not hit by doctrine of unjust enrichment where contract value is inclusive of Service tax
Custom Duty
Custom Duty
Purchaser of VABAL not liable to prove export obligation for availing benefit of Notification
Excise Duty
Excise Duty
Cenvat credit need not required to be reversed on capital goods which were imported and subsequently re-exported
Excise Duty
Excise Duty
Distribution of Cenvat credit by Zonal office to branches cannot be denied merely because it did not obtain Service tax registration
Excise Duty
Excise Duty
A consignment agent who is free to sell goods to customers cannot be made taxable under Clearing and Forwarding services
Service Tax
Service Tax
No Penalty in absence of mens rea
Custom Duty
Custom Duty
No redemption fine can be imposed on goods which were exported without furnishing bond
Service Tax
Service Tax
Service Tax already deposited cannot be demanded again from a person who has taken over the business
Service Tax
Service Tax
