Sneha Sukumaran Mullakkal
Sneha Sukumaran Mullakkal is a graduate in Business Administration and Law with a keen interest in laws impacting everyday lives. She is a passionate dancer who also finds joy in singing and drawing. With a strong commitment to making legal concepts accessible and relevant to the common person, she brings a unique blend of analytical thinking and artistic expression to her work.
![Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043008-cenvat-credit-cestat-orders-demand-exempted-and-dutiable-goods-taxscan.webp "Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]")
Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT )held that refund of CENVAT Credit under Rule 5 of the Cenvat...
![Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_2042977-hindustan-unilever-ltd-cestat-rejection-of-fixation-special-rate-taxscan.webp "Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]")
![Unexplained Delay of Over Three Years in Finalizing Service Tax Order: Patna HC Sets Aside Demand for Lack of Justification [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/250x150_2042427-service-tax-order-patna-hc-demand-taxscan.webp "Unexplained Delay of Over Three Years in Finalizing Service Tax Order: Patna HC Sets Aside Demand for Lack of Justification [Read Order]")
No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that no service tax was payable on foreign bank charges deducted from export remittances, as no direct service ...
![No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042354-no-service-tax.webp "No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]")
Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that self-certification by the exporter or a Chartered Accountant (CA)is sufficient to establish the nexus ...
![Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042345-export-services-cestat-refund-taxscan.webp "Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]")
ITAT Deletes Penalty for Non-Filing of Form 15CA as Rules Were Notified Late for Non-Taxable Remittances [Read Order]
The Surat Bench of Income Tax Appellate Tribunal (ITAT) deleted the penalty imposed for failure to file Form 15CA on non-taxable foreign remittances, observing that although Section 195(6) of the ...
![ITAT Deletes Penalty for Non-Filing of Form 15CA as Rules Were Notified Late for Non-Taxable Remittances [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042347-itat-itat-surat-form-15-ca-penalty-taxscan.webp "ITAT Deletes Penalty for Non-Filing of Form 15CA as Rules Were Notified Late for Non-Taxable Remittances [Read Order]")
Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) found no misdeclaration in the case of incorrect fabric labels on reimported goods, as the actual fabric composition...
![Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042321-reimported-goods-cestat-taxscan.webp "Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]")
Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that registration of premises is not mandatory to claim a refund of unutilized CENVAT credit on input...
![Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042339-registration-of-premises-not-mandatory-registration-of-premises-taxscan.webp "Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]")
Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on a Custom House Agent employee, holding that procedural lapses such as failing to...
![Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042323-penalty-taxpayer-itat-confirms-penalty-taxscan-1.webp "Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]")
