Refund cannot be treated as ‘Time Barred’ since Claim made before a Wrong Forum: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the refund claim made before a wrong forum cannot be rejected by treating the same as time-barred by invoking section 11B
Govt. extends Time Limit for Registration of Jewellers under Central Excise Act [Read Circular]
The Central Board of Excise & Customs vide Circular No. 1033/21/2016 extended the time limit for taking excise registration of an establishment by a jeweller to 31.07.2016. As per the present and earlier notices in
No Excise Duty Leviable on ‘Sugar Syrup’ which is not an Intermediate Product used for Manufacture of biscuits: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty cannot be levied on the sugar syrup which was not an intermediate product used for the manufacture
Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the ambit of Section 11B
Extended limitation Period doesn’t apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]
The two member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad, observed that the larger limitation Period doesn't apply to de-bonding post central excise Verification The issue to be
Shortages noticed during Stock Verification can’t be basis for Allegation of Clandestine Removal: CESTAT [Read Order]
Delhi CESTAT while hearing the appeal of M/s G.P. Ispat Pvt. Limited against the CCE&ST, tribunal quashed the demand since the allegation of clandestine removal has been made only on the basis of alleged shortages
CESTAT confirms Central Excise Duty demand on Clean Energy Cess under in absence of any law showing Exemption from Payment [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the central excise duty demand on clean energy cess under in the absence of any law showing exemption from payment.
No Excise Duty Leviable on Spent Solvent (DMF) arises during Course of Manufacturing of Dutiable “Sucralose”: CESTAT Quashes Excise Duty Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that excise duty cannot be levied on the spent solvent Dimethylformamide (DMF) which arose during the manufacture of dutiable Sucralose.  Alkem
CESTAT quashes Excise Duty demand against Pepsico on Scrap-Veg-Refuse from Manufacture of Exempted Goods [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand against Pepsico on scrap-veg-refuse from manufacture of exempted goods. The Appellant No.1 is engaged in the
Appliance Calibration Test & Customised Upgradation/Configuration Service of Appliances Not a “Manufacture”& No Central Excise Duty Applicable as No New Product is Created with a Different Name, Character or Use: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Appliance Calibration Test and Customised Upgradation/ Configuration Service of appliances does not amount to “manufacture” under the Central Excise Act, 1944
CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand on utilizing cenvated inputs in processing on job work undertaken. The appellant, M/s. Rama Ferro Alloys &
CESTAT Annual Case Digest [Part – 25]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Violation of Regulation of CBLR proven: CESTAT upholds Revocation of Customs Broker License  Ms Meenu Rathore CB vs CCE and
Excise Duty Leviable on Clearance of Coals from Transferor Unit in accordance with Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty is leviable on clearance of colas from the transferor unit under the Central Excise Act,1944.  Mahanadi Coalfields
Demand for excess CENVAT Credit can’t be based on Third Party’s Statement: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand for excess CENVAT credit can't be based on third party's statement. Shri S P Siddhanta appeared for the
Penalty for Excise Duty Default: CESTAT quashes Penalty on ground of Order deleting Proceedings against Co-Notices become Final [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed Penalty on ground of Order deleting Proceedings against Co-Notices become Final as there was Penalty for Excise Duty Default. The appeal has been preferred by