![Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excise-Duty-Demandable-merely-Procedural-lapse-Respect-of-Admitted-Export-of-Goods-CESTAT.jpg "Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]")
Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not demandable merely for...
![Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-awareness-contraband-goods-Consignment-Declared-Bill-Entry-Excuse-avoid-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]")
![Levy of Service Tax on Maintenance and Repair Services is on basis of Place of Performance: CESTAT quashes Service Tax Demand Services rendered Outside India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-Service-Tax-Maintenance-Repair-Services-Place-Performance-CESTAT-Service-Tax-Demand-rendered-India-TAXSCANA.jpg "Levy of Service Tax on Maintenance and Repair Services is on basis of Place of Performance: CESTAT quashes Service Tax Demand Services rendered Outside India [Read Order]")
![Cenvat Credit can be Utilized for Payment of Excise Duty Either on Finished Goods or Indigenous inputs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Utilized-Payment-Excise-Duty-Finished-Goods-Indigenous-inputs-CESTAT-TAXSCAN.jpg "Cenvat Credit can be Utilized for Payment of Excise Duty Either on Finished Goods or Indigenous inputs: CESTAT [Read Order]")
![CESTAT Remands Matter of Cenvat Credit Reversal for Verification of Actual Availment and Substantive Reversal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Remands-Matter-Cenvat-Credit-Reversal-Verification-Actual-Availment-Substantive-Reversal-TAXSCAN.jpg "CESTAT Remands Matter of Cenvat Credit Reversal for Verification of Actual Availment and Substantive Reversal [Read Order]")
Exact Description and Quantity of Imported Old Used Worn Clothes Not Determined: CESTAT Confirms Penalty and Redemption Fine [Read Order]
The Kolkata bench of the Customs Excise & service tax appellate tribunal(CESTAT) confirmed the penalty and redemption fine as the exact description and quantity of imported old used worn clothes...
![Exact Description and Quantity of Imported Old Used Worn Clothes Not Determined: CESTAT Confirms Penalty and Redemption Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Exact-Quantity-Imported-Old-Used-Worn-Clothes-Determined-CESTAT-Confirms-Penalty-Redemption-Fine-TAXSCAN.jpg "Exact Description and Quantity of Imported Old Used Worn Clothes Not Determined: CESTAT Confirms Penalty and Redemption Fine [Read Order]")
Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]
The Kerala Goods and Services Tax (KGST) Department vide circular number 13/2023 issued on 22-06-2023 has released the Instruction on Maintenance of Call Book for adjudication. The instruction is...
![Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-GST-Dept-Instruction-Maintenance-Call-Book-for-Adjudication-Adjudication-Cases-to-be-Kept-in-Call-Book-GST-Taxscan.jpeg "Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]")
Non Verification of Correctness of Reversal during Normal Period of Limitation: CESTAT Remands Matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded matter for fresh adjudication on the ground of non-verification of correctness of reversal during...
![Non Verification of Correctness of Reversal during Normal Period of Limitation: CESTAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Verification-Correctness-Reversal-Normal-Period-Limitation-CESTAT-Matter-Fresh-Adjudication-TAXSCAN.jpg "Non Verification of Correctness of Reversal during Normal Period of Limitation: CESTAT Remands Matter for Fresh Adjudication [Read Order]")
Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and held that providing transit mixers for transportation of Ready Mix Concrete...
![Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transit-Mixers-Transportation-Ready-Mix-Goods-Transport-Agency-Services-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]")
No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal,(CESTAT) has held that an agreement will not become a franchise merely because of a right conferred on a party to sell...
![No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Agreement-Franchise-right-Conferred-Party-Sell-Manufacture-Goods-Undertake-Process-CESTAT-TAXSCAN.jpg "No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]")
Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication as there was willingness to pay excise duty as per normal process of debonding at the...
![Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Willingness-to-Pay-Excise-Duty-As-Per-Normal-Process-of-Debonding-Excise-Duty-Debonding-at-Time-of-Exit-from-EOU-Scheme-CESTAT-orders-Fresh-Adjudication-CESTAT-Taxscan.jpg "Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]")
No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed excise duty exemption to pre laminated bagasse board and observed that no compulsion should be given to...
![No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Compulsion-Opt-Notification-Higher-Duty-Liability-CESTAT-Excise-Duty-Exemption-Laminated-Bagasse-Board-TAXSCAN.jpg "No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]")