Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![CESTAT confirms Service Tax Demand as Reasonable Cause for Delayed Payment not Proved u/s 80 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-CESTAT-confirms-Service-Tax-Demand-Service-Tax-Service-Tax-Demand-taxscan.jpg "CESTAT confirms Service Tax Demand as Reasonable Cause for Delayed Payment not Proved u/s 80 of Finance Act [Read Order]")
CESTAT confirms Service Tax Demand as Reasonable Cause for Delayed Payment not Proved u/s 80 of Finance Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the service tax demand as reasonable cause for...
![Cenvat Credit of Service Tax allowable on Payment under RCM: CESTAT quashes Service Tax demand on Tour Operator [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Service-Tax-Payment-RCM-CESTAT-Service-Tax-demand-Tour-Operator-TAXSCAN.jpg "Cenvat Credit of Service Tax allowable on Payment under RCM: CESTAT quashes Service Tax demand on Tour Operator [Read Order]")
![‘Plate Leveler’ of 1942 Vintage are Capital Goods and Freely Importable: CESTAT quashes Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Plate-Leveler-Customs-Act-Vintage-Freely-Customs-Excise-Service-Tax-Capital-Goods-Importable-CESTAT-quashes-Confiscation-taxscan-2.jpg "‘Plate Leveler’ of 1942 Vintage are Capital Goods and Freely Importable: CESTAT quashes Confiscation [Read Order]")
![Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Findings-SVB-Binding-Commissioner-Customs-CESTAT-Ascertain-Veracity-Data-Balance-Sheet-TAXSCAN.jpg "Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]")
Relief to Kissan Fats: CESTAT rules Waste, Gums, Fatty Acids etc arising on Manufacture of Vegetable Oils are Eligible for Excise Duty Exemption [Read Order]
In a major relief to M/s Kissan Fats Limited, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that waste, gums, fatty acids etc arising on manufacture...
![Relief to Kissan Fats: CESTAT rules Waste, Gums, Fatty Acids etc arising on Manufacture of Vegetable Oils are Eligible for Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Kissan-Fats-CESTAT-CESTAT-rules-Waste-Gums-Fatty-Acids-taxscan.jpg "Relief to Kissan Fats: CESTAT rules Waste, Gums, Fatty Acids etc arising on Manufacture of Vegetable Oils are Eligible for Excise Duty Exemption [Read Order]")
Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the allegation of clandestine removal of chemicals without payment of excise duty and observed that...
![Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Expert-Evidence-Brushed-Aside-for-Non-Technical-Reasons-CESTAT-quashes-Allegation-of-Clandestine-Removal-of-Chemicals-Payment-of-Excise-Duty-TAXSCAN.jpg "Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]")
Relief to Infosys: CESTAT rules Objection on Eligibility of Credit cannot be raised at time Filing of Refund Claim [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that objection on eligibility of credit cannot be raised at time filing of refund claim, thereby granting...
![Relief to Infosys: CESTAT rules Objection on Eligibility of Credit cannot be raised at time Filing of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-Infosys-Infosys-CESTAT-CESTAT-rules-Objection-on-Eligibility-of-Credit-cannot-be-raised-at-time-Filing-of-Refund-Claim-taxscan.jpg "Relief to Infosys: CESTAT rules Objection on Eligibility of Credit cannot be raised at time Filing of Refund Claim [Read Order]")
Service Tax not leviable on Demand confirmed on basis of Difference between Figures of ST-3 Returns and Balance Sheets: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is not leviable on the demand confirmed on the basis of difference between figures...
![Service Tax not leviable on Demand confirmed on basis of Difference between Figures of ST-3 Returns and Balance Sheets: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-not-leviable-Demand-confirmed-basis-Difference-between-Figures-Returns-Balance-Sheets-CESTAT-taxscan.jpg "Service Tax not leviable on Demand confirmed on basis of Difference between Figures of ST-3 Returns and Balance Sheets: CESTAT [Read Order]")
Levy of Service Tax on Maintenance and Repair Services is on basis of Place of Performance: CESTAT quashes Service Tax Demand Services rendered Outside India [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand as repair service was done outside India and observed that levy of service tax on...
![Levy of Service Tax on Maintenance and Repair Services is on basis of Place of Performance: CESTAT quashes Service Tax Demand Services rendered Outside India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-Service-Tax-Maintenance-Repair-Services-Place-Performance-CESTAT-Service-Tax-Demand-rendered-India-TAXSCANA.jpg "Levy of Service Tax on Maintenance and Repair Services is on basis of Place of Performance: CESTAT quashes Service Tax Demand Services rendered Outside India [Read Order]")
![Relief to IOC: CESTAT allows Refund when Excise Duty was paid under Protest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-IOC-IOC-CESTAT-CESTAT-allows-Refund-when-Excise-Duty-was-paid-under-Protest-taxscan.jpg "Relief to IOC: CESTAT allows Refund when Excise Duty was paid under Protest [Read Order]")
![Relief to Hero: CESTAT quashes Excise Duty Demand on Goods Exported on FOC Basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Hero-CESTAT-Excise-Duty-Demand-Goods-Exported-FOC-TAXSCAN.jpg "Relief to Hero: CESTAT quashes Excise Duty Demand on Goods Exported on FOC Basis [Read Order]")