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.
Availment of Cenvat Credit on the basis of Ineligible Documents: CESTAT notes denovo orders made by Adjudicating Authority are hit by Doctrine of Merger
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the de-novo orders made by the adjudicating...
![Activity of Powder Coating Classifiable under Business Auxiliary Service, Service Tax leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/coating-classifiable-Business-Auxiliary-service-Service-Tax-leviable-CESTAT-TAXSCAN.jpg "Activity of Powder Coating Classifiable under Business Auxiliary Service, Service Tax leviable: CESTAT [Read Order]")
![Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CBLR-Customs-Broker-obligation-taxscan.jpg "Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]")
![Relief to BHEL: CESTAT quashes Service Tax Demand on Liquidated Damages [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Relief-to-BHEL-BHEL-CESTAT-CESTAT-quashes-Service-tax-Demand-Service-Tax-Demand-Service-Tax-Service-Tax-Demand-on-Liquidated-Damages-Liquidated-Damages-taxscan.jpg "Relief to BHEL: CESTAT quashes Service Tax Demand on Liquidated Damages [Read Order]")
CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand on scrap produced and consumed by Jindal Saw Ltd. The appeal has been...
![CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-quashes-Central-Excise-Duty-Demand-Central-Excise-Duty-Demand-Central-Excise-Duty-Central-Excise-Duty-Demand-consumed-Scrap-produced-Jindal-Saw-Ltd-Taxscan.jpg "CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]")
![Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-EPF-SBI-taxscan.jpg "Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]")
Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and ruled that the payment of royalty for Intellectual Property Rights (IPR)...
![Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-royalty-IPR-services-taxable-India-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]")
Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand as no under-valuation in costing of footwear components, thereby granting...
![Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Bat-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-Under-Valuation-in-Costing-of-Footwear-Components-Costing-of-Footwear-Components-taxscan.jpg "Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]")
Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the allocation of area development charges by State Government is not consideration towards service...
![Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Allocation-Allocation-of-Area-Development-Charges-Area-Development-Charges-Area-Development-Charges-by-State-Government-Consideration-taxscan.jpg "Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]")
ITAT Upholds Deletion of Additions Made on Account of Share Application/Capital Received as Unexplained Cash Credits u/s 68 Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), upheld the deletion of additions made on account of share application or capital received as unexplained cash credits under Section 68 of the Income Tax Act...
![ITAT Upholds Deletion of Additions Made on Account of Share Application/Capital Received as Unexplained Cash Credits u/s 68 Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Upholds-Deletion-of-Additions-ITAT-Share-Application-Capital-Share-Capital-Unexplained-Cash-Credits-Income-Tax-Act-ITAT-Upholds-Deletion-Additions-Made-on-Account-of-Share-Application-Taxscan.jpg "ITAT Upholds Deletion of Additions Made on Account of Share Application/Capital Received as Unexplained Cash Credits u/s 68 Income Tax Act [Read Order]")
No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench quashed the revocation of licence as no explicit findings was made that the Customs House Agent (CHA) abetted in...
![No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CHA-provisions-of-Customs-Act-CESTAT-Customs-Act-revocation-of-licence-licence-taxscan.jpg "No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]")