Antony Berli
ITAT Weekly Round-up
The most important stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan between November 4 and November 11, 2023, are...
![Rejection of CENVAT Credit Claim not justified as ground is premature u/s 11B of Central Excise Act: CESTAT remands matter for Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Rejection-CENVAT-Credit-Claim-Rejection-of-CENVAT-Credit-Claim-Rejection-of-CENVAT-Credit-Claim-not-justified-as-ground-is-premature-taxscan.jpg "Rejection of CENVAT Credit Claim not justified as ground is premature u/s 11B of Central Excise Act: CESTAT remands matter for Re-adjudication [Read Order]")
![No excise duty leviable u/s 11A of Central Excise Act for allegation of illicit clearing in absence of evidence relating to inflow of cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-excise-duty-Central-Excise-Act-allegation-of-illicit-clearing-absence-of-evidence-inflow-of-cash-CESTAT-TAXSCAN.jpg "No excise duty leviable u/s 11A of Central Excise Act for allegation of illicit clearing in absence of evidence relating to inflow of cash: CESTAT [Read Order]")
![Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Rejection-of-refund-claim-Anhydrous-Ammonia-of-Malaysian-exemption-notification-CESTAT-taxscan.jpg "Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]")
![Statutory functions of IDCO are taxable under heads Real Estate Agent’s Service, Consulting Engineer’s Service, Technical Testing and Analysis Service, etc.: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Statutory-IDCO-are-taxable-heads-Real-Estate-Agents-Service-Consulting-Engineer-Service-Technical-Testing-Analysis-Service-CESTAT-TAXSCAN.jpg "Statutory functions of IDCO are taxable under heads Real Estate Agent’s Service, Consulting Engineer’s Service, Technical Testing and Analysis Service, etc.: CESTAT [Read Order]")
No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 78 of the Finance Act 1994, was impossible as there was no evidence relating to...
![No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Under-Section-78-Finance-Act-Under-Section-78-Of-Finance-Act-impossible-on-absence-absence-of-evidence-relating-to-evasion-of-tax-CESTAT-Excise-And-Customs-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]")
No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the demand of duty for clearing goods as per Rule 8 of Central Excise (Valuation) Rules, 2000 is not...
![No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-duty-for-clearing-goods-Central-Excise-report-of-Deputy-Director-CESTAT-taxscan.jpg "No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]")
Service Tax for providing Corporate Guarantee not leviable if no commission received: CESTAT allows appeal [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal held that the amount given as Corporate Guarantee is not liable for service tax if there is no commission and allowed the appeal...
![Service Tax for providing Corporate Guarantee not leviable if no commission received: CESTAT allows appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-for-providing-Corporate-Guarantee-leviable-commission-received-CESTAT-allows-appeal-TAXSCAN.jpg "Service Tax for providing Corporate Guarantee not leviable if no commission received: CESTAT allows appeal [Read Order]")
No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]
The Mumbai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 11AC of the Central Excise Act, 1944 cannot be imposed in the absence of allegation...
![No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Penalty-Penalty-Central-Excise-Act-Central-Excise-Act-can-be-imposed-in-absence-of-allegation-for-evasion-of-excise-duty-CESTAT-taxscan.jpg "No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]")
Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal held that Section 111(m) of Customs Act, 1994 could only be invoked only upon material particulars being declared and was a...
![Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-111m-of-Customs-Act-material-particulars-being-declared-addition-to-duty-liability-CESTAT-taxscan.jpg "Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]")
![CESTAT rejects Denial of Cenvat Credit on inability to use Domestic Layouts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-denial-of-Cenvat-Credit-inability-domestic-layouts-TAXSCAN.jpg "CESTAT rejects Denial of Cenvat Credit on inability to use Domestic Layouts [Read Order]")