#Cestat judgments
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5,841 articlesExcise Duty

Excise Duty
Credit cannot be denied on ground that, documents were not in the name of assessee’s factory
Service Tax

Service Tax
Place of performance of service is decisive for determining event of taxability as well as incidence of tax
Custom Duty

Custom Duty
CESTAT cannot dismiss an appeal when a writ application thereto is pending before a high court
Excise Duty

Excise Duty
If ST 3 returns and CENVAT credit returns are filed, then department cannot ask for tax beyond 1 year
Service Tax

Service Tax
Services availed by a manufacturer for outward transportation of final products from the place of removal is input service
Service Tax

Service Tax
Mere Sale of Brand name does not mean transfer of technical know-how
Service Tax

Service Tax
Services covered under BAS can not be classified as C&F Agent Service
Income Tax

Income Tax
Sharing of knowledge shall not be called as consulting engineering service when expertise acquired by a concern is also used for its own benefit along with others
Excise Duty

Excise Duty
Shocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore
Service Tax

Service Tax
Service tax credit cannot be taken when service tax has not been shown to have been paid by service provider
Service Tax

Service Tax
Before enactment of Section 66A tax on services received from persons abroad are without merit
Service Tax

Service Tax
Applicability of Service tax on billing and data processing done by CA firm for Power Distribution Company
Service Tax

Service Tax
Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.
Service Tax

Service Tax
