#Cestat judgments
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5,842 articlesExcise Duty
Excise Duty
In case of short receipt of payment post intimation U/s. 73(3) department must send a letter asking for payment instead of SCN
Service Tax
Service Tax
Rule 3(5) of Cenvat Credit Rules not applicable to credit availed on input services
Excise Duty
Excise Duty
Appeal can be dismissed for non-compliance with provisions of sec. 35F of Excise Act, 1962
Service Tax
Service Tax
Site formation service taxable as mining services from 1-6-2007
Service Tax
Service Tax
When assessee claimed set-off of excess payment against short-payment, matter was remanded back for decision after ascertaining excess deposit
Service Tax
Service Tax
Penalty U/s. 78 to be waived if Service Tax and interest been paid before issue of SCN
Service Tax
Service Tax
If assessee failed to comply with stay order, appeal liable to be dismissed for such non-compliance
Service Tax
Service Tax
Abatement available on GTA service even if consignment note not mentions about non-availment of credit
Service Tax
Service Tax
No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period
Service Tax
Service Tax
Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench
Service Tax
Service Tax
‘Rent-a-cab service’ for transportation of staff from railway station to container freight station run by assessee is eligible input service
Service Tax
Service Tax
Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST
Service Tax
Service Tax
Rent-a-cab service for transport of employees/officials or business related visitors to factory/office is an input service
Service Tax
Service Tax
