#Cestat judgments
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5,841 articlesExcise Duty
Excise Duty
Cenvat Credit – To avail credit lawfully, raw material, on which same is sought to be availed, must be utilized in manufacture of final dutiable product and credit earned thereon should also be utilized for payment of duty on final product
Service Tax
Service Tax
Indravadan C Patel Vs. CCE, Vadodara (Cestat Ahmedabad)
Service Tax
Service Tax
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Service Tax
Service Tax
Section 80 – No penalty if no evidence adduced to contend that the respondents deliberately failed to pay service tax
Service Tax
Service Tax
Service Tax – Once the Committee of Commissioners accepted the Order-in-appeal, the question of reviewing the Order-in-Appeal does not arise
Service Tax
Service Tax
Service tax – Consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand
Service Tax
Service Tax
Manufacturer who is also service provider not required to maintain separate CENVAT accounts
Excise Duty
Excise Duty
CESTAT bench must follow decision of coordinate bench
Service Tax
Service Tax
Assessee forced to pay the tax – tax deemed to be paid under protest – Service Tax Refund Claim not barred by limitation
Service Tax
Service Tax
In case of export of service, relevant date is the date when the payment of service exported has been received by the assessee
Service Tax
Service Tax
Allowability of CENVAT credit for the period of Non Registration
Service Tax
Service Tax
Penalty imposed U/s. 76 cannot be reduced by invoking the provisions of S. 80 of the Finance Act, 1994
Service Tax
Service Tax
Execution of erection, installation and commissioning of power lines from one point to another point – Prima facie service tax is leviable only from 16.6.2005
Service Tax
Service Tax
