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.
![Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Staff-Welfare-Expenses-CESTAT-taxscan.jpg "Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]")
Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench comprising of CS Sulekha Beevi, Judicial Member and Vasa Seshagiri...
![Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Commission-received-General-Sales-Agent-Sales-Agent-Foreign-Company-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]")
![Bombay HC deletes addition on Interest Expenditure on availability of Interest-Free Surplus Fund to make Investment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Bombay-HC-Interest-Expenditure-Interest-Free-Surplus-Fund-Investment-TAXSCAN.jpg "Bombay HC deletes addition on Interest Expenditure on availability of Interest-Free Surplus Fund to make Investment [Read Order]")
![CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Excise-Duty-Refund-CA-Certificate-CA-Customers-Taxscan.jpg "CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]")
![Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-TNCA-Chepauk-Stadium-IPL-Matches-CESTAT-customs-excise-Taxscan.jpg "Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]")
Supply of Assistance in Design and Development of Pattern used for Manufacture of Camshaft is Supply of Goods: AAAR [Read Order]
The Maharashtra Appellate Authority for Advance Ruling ( MAAAR ) ruled that the supply of assistance in the design and development of patterns used for the manufacture of camshafts is the supply of...
Cancellation of GST Registration: Telangana HC remands back matter to ensure Opportunity of Hearing [Read Order]
The Telangana High Court remanded back matter to ensure opportunity of hearing in the matter of cancellation of the GST Registration. The Petitioner, Southern Enterprises is a proprietorship firm...
![Cancellation of GST Registration: Telangana HC remands back matter to ensure Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cancellation-of-GST-Registration-GST-Registration-Telangana-High-court-taxscan.jpg "Cancellation of GST Registration: Telangana HC remands back matter to ensure Opportunity of Hearing [Read Order]")
Central Excise Department cannot decide If Activities amounted to Manufacture or not: CESTAT quashes SCN [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed Show Cause Notice (SCN) and held that Central Excise Department cannot decide if activities amounted to...
![Central Excise Department cannot decide If Activities amounted to Manufacture or not: CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Central-Excise-Department-Excise-Department-Manufacture-CESTAT-SCN-Customs-Excise-Service-Tax-Taxscan-.jpg "Central Excise Department cannot decide If Activities amounted to Manufacture or not: CESTAT quashes SCN [Read Order]")
Remittance of 25% of Disputed Tax: Telangana HC notes further burden cannot be imposed during Pendency of Appeal [Read Order]
In a recent decision the Telangana High Court noted that further burden cannot be imposed during pendency of appeal on remittance of 25% of disputed tax. The petitioner, SAS Infra Projects India...
Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the value declared on import of non-calcined petroleum coke as the nature of supply and terms contract...
![Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Nature-Supply-Terms-BGH-Exim-Limited-CESTAT-Import-Non-Calcined-Petroleum-Coke-TAXSCAN.jpg "Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]")
No Satisfaction of Jurisdictional conditions by AO: Bombay HC quashes Re-Assessment Notice [Read Order]
The Bombay High Court quashed re assessment notice on the ground that no satisfaction of jurisdictional conditions by the Assessing Officer (AO). The petitioner, Standard Industries Limited, is...
![No Satisfaction of Jurisdictional conditions by AO: Bombay HC quashes Re-Assessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Bombay-High-Court-Re-Assessment-Notice-Bombay-HC-quashes-Re-Assessment-Notice-Jurisdictional-conditions-AO-Assessing-Officer-Re-Assessment-Taxscan.jpg "No Satisfaction of Jurisdictional conditions by AO: Bombay HC quashes Re-Assessment Notice [Read Order]")
Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ordered re-adjudication to verify unjust enrichment which resulted in a major setback to Reliance Industries...
![Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reliance-Industries-CESTAT-Re-Adjudication-Unjust-Enrichment-Taxscan.jpg "Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]")