Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that pump for lotion dispenser not scent spray or toilet spray and hence basic customs duty ( BCD
Income Received by Smaaash from Bowling covered u/s 66D(j) of Finance Act, Service Tax not leviable: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Income received by Smaaash from bowling covered under Section 66D(j) of the Finance Act, 1994, and thereby holding
Clandestine Removal and Under-Valuation Charges not sustainable on ground of Assumptions and Presumptions: Delhi HC [Read Order]
In a recent ruling the Delhi High Court observed that clandestine removal and under-valuation charges is not sustainable on ground of assumptions and presumptions. The Commissioner of Central Excise held that total central excise duty
Extended period Limitation not applicable When Assessee paid Service Tax Along With Interest: CESTAT [Read Order]
The Chandigarh bench of  Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that extended period limitation is not applicable when the assessee paid service tax along with interest. M/s Jaypee Sports International Ltd.
Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that penalty under section 114 AA of Customs Act, 1962 is not imposable unless mens rea is established
Addition u/s 68 is invalid When Creditworthiness of Money was proved by Balance Sheet showing Legitimate Fund Transfer to Company: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal( ITAT )has held that addition under section 68 is invalid when the creditworthiness of money was proved by a balance sheet showing legitimate fund transfer to
Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]
The Allahabad bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that clearance of plastic in both units owned by members of the same family cannot be clubbed in the absence
CESTAT Weekly Round Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 23, 2024 to March 29, 2024 Relief to BSNL ,
Relief to Blackberry India: Delhi HC set aside SCN Denying Interest in delayed Payment of Cenvat Credit [Read Order]
In the case of Blackberry India Pvt Ltd, the Delhi High Court set aside a Show Cause Notice denying interest in delayed payment of cenvat credit. Since the Revenue is approaching the Supreme Court impugning
Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed the Proper Officer to pass speaking order under Section 17(5) of the Customs Act, 1962, as there was
CBIC Instructions on Monetary Limit for Filing Appeal have no Application on Order passed in Violation of Mandatory Provision under Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench observed that the Central Board of Indirect Taxes and Customs ( CBIC ) instructions on monetary limit for filing appeal have
Handling of Container not Covered under Taxable Activity of Cargo Handling: CESTAT quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that handling of the container not covered under the taxable activity of cargo handling. During
Relief to Yamaha Motor Solution, No Service Tax payable under consulting engineer’s service for Advisory Support Service: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in a ruling in the case of Yamaha Motor Solutions India Pvt. Ltd has held that Service Tax is not payable
Burden Cast upon Department to show that Assessee Recovered Cost of Service Rendered: CESTAT quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that the burden is cast upon the Department to show that assessee recovered cost of
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 16, 2024 to March 22,2024 Relief to BSNL , Cenvat