![No ITC Benefit to be Passed by IREO if Flat Fully Constructed & Paid for Pre-GST Rollout: GSTAT Notes Price has Non-Creditable Taxes [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103881-whatsapp-image-2025-11-10-at-43025-pm.webp "No ITC Benefit to be Passed by IREO if Flat Fully Constructed & Paid for Pre-GST Rollout: GSTAT Notes Price has Non-Creditable Taxes [Read Order]")
No ITC Benefit to be Passed by IREO if Flat Fully Constructed & Paid for Pre-GST Rollout: GSTAT Notes Price has Non-Creditable Taxes [Read Order]
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi recently held that no Input Tax Credit (ITC) benefit needs...
![Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/250x150_2099773-taxpayer-refund-excess-excise-duty-cestat-taxscan.webp "Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]")
![No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099632-scn-cestat-lakh-duty-demand-taxscan.webp "No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]")
![Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2082867-cestat-new-delhi-curtain-wall-glazing-immovable-property-taxscan.webp "Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]")
![Duty Liability Confirmed on Final Product Due to CENVAT Credit Availment: CESTAT sets aside Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071385-duty-liability-confirmed-final-product-due-cenvat-credit-availment-cestat-penalties-taxscan.webp "Duty Liability Confirmed on Final Product Due to CENVAT Credit Availment: CESTAT sets aside Penalties [Read Order]")
Relief for TTK Prestige: CESTAT Allows CENVAT Credit on ISD Invoices for Business Related Services [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed CENVAT credit to TTK Prestige Ltd on service tax paid through ISD invoices for various business-related ...
![Relief for TTK Prestige: CESTAT Allows CENVAT Credit on ISD Invoices for Business Related Services [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068543-ttk-prestige-cenvat-credit-isd-invoices-taxscan.webp "Relief for TTK Prestige: CESTAT Allows CENVAT Credit on ISD Invoices for Business Related Services [Read Order]")
MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a Memorandum of Understanding (MoU) and related evidence proved the appellant’s active involvement...
![MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2067975-mou-proves-taxpayers-active-role-in-managing-eou-taxpayers-active-role-in-managing-eou-taxscan.webp "MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]")
Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]
In a recent case, the Hyderabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 11AC(1)(c) is not invokable in the absence of substantive...
![Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055042-cestat-cestat-hyderabad-penalty-taxscan.webp "Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]")
Packing/repacking of parts of a device is not manufacturing u/s 2(f)(iii) of Central Excise Act: CESTAT sets aside Excise Duty Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that no excise tax is due since the packing and repackaging of vibrator compactor parts does not ...
![Packing/repacking of parts of a device is not manufacturing u/s 2(f)(iii) of Central Excise Act: CESTAT sets aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2054007-excise-duty-demand-cestat-taxscan.webp "Packing/repacking of parts of a device is not manufacturing u/s 2(f)(iii) of Central Excise Act: CESTAT sets aside Excise Duty Demand [Read Order]")
‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that term ‘appropriate rate of duty’ used in excise notification will cover finished goods cleared on...
![‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Demand-of-Excise-Duty-Excise-Duty-Evade-Tax-CESTAT-Demanding-Duty-CESTAT-sets-aside-order-Demanding-Duty-taxscan.jpg "‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]")
Wrong Availment of Exemption Notification Does Not Prove Intention was to Evade Payment of Central Excise Duty: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bench in New Delhi has ruled that merely using an exemption notification incorrectly does not imply that the use was made to avoid...
![Wrong Availment of Exemption Notification Does Not Prove Intention was to Evade Payment of Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Evade-Payment.jpg "Wrong Availment of Exemption Notification Does Not Prove Intention was to Evade Payment of Central Excise Duty: CESTAT [Read Order]")
