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.
![Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Enhancement-Value-Imported-Goods-Proper-Reasons-Reject-Transaction-Value-Sustained-CESTAT-TAXSCAN.jpg "Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]")
Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the enhancement of value of imported goods...
![Contraband Gold Smuggled from Third Country of Origin is Liable to Absolute Confiscation: CESTAT Remands Matter to President for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Contraband-Contraband-Gold-Smuggled-from-Third-Country-of-Origin-Gold-Third-Country-of-Origin-Confiscation-CESTAT-taxscan.jpg "Contraband Gold Smuggled from Third Country of Origin is Liable to Absolute Confiscation: CESTAT Remands Matter to President for Fresh Consideration [Read Order]")
![Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Label-on-Payment-receipt-as-Security-Deposits-not-Relevant-Evidence-CESTAT-orders-Fresh-Adjudication-on-Vodafone-Ideas-Service-Tax-Evasion-Case-TAXSCAN.jpg "Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]")
![Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-Payment-of-Duty-is-not-Equivalent-to-Collusion-or-Wilful-Mis-Statement-or-Suppression-of-Facts-Non-Payment-of-Duty-Collusion-Equivalent-to-Collusion-CESTAT-taxscan.jpg "Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]")
![Non Verification of Correctness of Reversal during Normal Period of Limitation: CESTAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Verification-Correctness-Reversal-Normal-Period-Limitation-CESTAT-Matter-Fresh-Adjudication-TAXSCAN.jpg "Non Verification of Correctness of Reversal during Normal Period of Limitation: CESTAT Remands Matter for Fresh Adjudication [Read Order]")
Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand on PPC Cement thereby noting that demanding the differential duty without...
![Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demanding-Differential-Duty-Assessment-of-the-Bills-of-Entry-CESTAT-Assessment-Bills-of-Entry-Differential-Duty-Demand-on-PPC-Cement-PPC-Cement-taxscan.jpg "Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]")
Statutory Records Prove Receipt and Consumption of Goods: CESTAT quashes Central Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand and noted that statutory records prove the receipt and the consumption...
![Statutory Records Prove Receipt and Consumption of Goods: CESTAT quashes Central Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Statutory-Records-Receipt-Consumption-of-Goods-Goods-CESTAT-CESTAT-Quashes-Central-Excise-Duty-Demand-taxscan.jpg "Statutory Records Prove Receipt and Consumption of Goods: CESTAT quashes Central Excise Duty Demand [Read Order]")
Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and held that providing transit mixers for transportation of Ready Mix Concrete...
![Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transit-Mixers-Transportation-Ready-Mix-Goods-Transport-Agency-Services-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]")
Legally Provided Scheme of Assessment of Goods to be Followed While Clearing Goods even for Export: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that legally provided scheme of assessment of goods to be followed while clearing goods even for export. ...
![Legally Provided Scheme of Assessment of Goods to be Followed While Clearing Goods even for Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Legally-Provided-Scheme-of-Assessment-of-Goods-Scheme-Assessment-of-Goods-Clearing-Goods-CESTAT-taxscan.jpg "Legally Provided Scheme of Assessment of Goods to be Followed While Clearing Goods even for Export: CESTAT [Read Order]")
Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed service tax demand on restaurant service and observed that burden lies on the assessee to prove that...
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that Cenvat Credit is available on books of accounts on transfer of ownership and therefore Rule 10 of...
![Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Available-on-Books-of-Accounts-Transfer-of-Ownership-Books-of-Accounts-Cenvat-Credit-CCR-Applicable-CCR-CESTAT-taxscan.jpg "Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]")
Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed customs duty exemption and observed that the Test Report of any random sample of Coking Coal sent by...
![Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Test-Report-of-Random-Sample-of-Coking-Coal-Test-Report-Coking-Coal-CESTAT-allows-Customs-Duty-Exemption-CESTAT-Customs-Duty-Exemption-Customs-Duty-Coal-taxscan-.jpg "Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]")