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.
Low Aromatic White Spirit is Classifiable under Light Oil and Preparations: CESTAT Confirms Setting Aside Confiscation
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed setting aside of confiscation and held that low...
![Relief to Hindalco Industries: CESTAT allows Cenvat Credit of Service Tax Paid on BSS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Hindalco-Industries-CESTAT-Cenvat-Credit-of-Service-Tax-BSS-taxscan.jpg "Relief to Hindalco Industries: CESTAT allows Cenvat Credit of Service Tax Paid on BSS [Read Order]")
![CESTAT quashes Service Tax Demand on Concession Agreement for Development of Karaikal Port Project to Develop Port on BOT basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Service-Tax-Demand-on-Concession-Agreement-CESTAT-Service-Tax-Demand-Service-Tax-Concession-Agreement-for-Development-of-Karaikal-Port-Project-Taxscan.jpg "CESTAT quashes Service Tax Demand on Concession Agreement for Development of Karaikal Port Project to Develop Port on BOT basis [Read Order]")
![Discharge Certificates in Form-4 Issued under SVLDRS: CESTAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Discharge-Certificates-in-Form-4-Issued-under-SVLDRS-Discharge-Certificates-Form-4-SVLDRS-CESTAT-Dismisses-Appeal-CESTAT-Appeal-Taxscan.jpg "Discharge Certificates in Form-4 Issued under SVLDRS: CESTAT Dismisses Appeal [Read Order]")
![EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOU-is-required-to-Pay-Excise-Duty-Pay-Excise-Duty-only-by-way-of-Cash-and-Cenvat-Credit-Excise-Duty-EOU-Raw-Materials-CESTAT-Taxscan.jpg "EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]")
Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand by holding that the certificates given by Experts in their respective fields cannot...
![Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Certificates-given-by-Experts-in-Respective-Fields-cannot-be-Ignored-without-Cogent-Reasons-Experts-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]")
No Condition of Re-export when Goods are Allowed to be Redeemed on Payment of Appropriate Fine: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no condition of re-export to be imposed when the goods are allowed to be redeemed on the payment of...
![No Condition of Re-export when Goods are Allowed to be Redeemed on Payment of Appropriate Fine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Condition-of-Re-export-when-Goods-are-Allowed-to-be-Redeemed-Re-export-Goods-Redeemed-Payment-of-Appropriate-Fine-CESTAT-Taxscan.jpg "No Condition of Re-export when Goods are Allowed to be Redeemed on Payment of Appropriate Fine: CESTAT [Read Order]")
Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the mount deposited without the authority of law cannot be considered as Service Tax and it is...
![Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Deposited-without-Authority-of-law-Cannot-be-Considered-as-Service-Tax-Amount-Deposited-Authority-of-law-Service-Tax-Refund-CESTAT-Taxscan.jpg "Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]")
CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the rejection of service tax refund claim filed beyond time limit under Section 11B of the Central Excise...
![CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-CESTAT-upholds-Rejection-of-Service-Tax-Refund-Service-Tax-Refund-Service-Tax-Refund-Claim-Time-Limit-Central-Excise-Act-Customs-Excise-taxscan.jpg "CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]")
Apprehension that GST Authorities would not take into Consideration Reply Filed: Rajasthan HC dismisses WP [Read Order]
A Division Bench of the Rajasthan High Court dismissed a writ petition (WP) which was filed in the apprehension that the GST authorities would not take into consideration reply filed by the...
![Apprehension that GST Authorities would not take into Consideration Reply Filed: Rajasthan HC dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-Authorities-Apprehension-Consideration-Reply-Filed-Rajasthan-High-Court-Rajasthan-HC-dismisses-WP-writ-petition-taxscan.jpg "Apprehension that GST Authorities would not take into Consideration Reply Filed: Rajasthan HC dismisses WP [Read Order]")
Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the adjustment under Rule 6(4A) of Service Tax Rules is permissible if made in the succeeding month...
![Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjustment-Service-Tax-Rules-Service-Tax-Succeeding-Month-or-Quarter-CESTAT-taxscan.jpg "Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]")
Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption on oxygen used in manufacture of sulphuric acid, thereby granting relief to...
![Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Hindalco-Industries-CESTAT-Grants-Customs-Duty-Exemption-Customs-Duty-Exemption-Customs-Duty-Exemption-on-Oxygen-Oxygen-Manufacture-of-Sulphuric-Acid-Sulphuric-Acid-CESTAT-taxscan.jpg "Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]")