![No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Penalty-Penalty-Central-Excise-Act-Central-Excise-Act-can-be-imposed-in-absence-of-allegation-for-evasion-of-excise-duty-CESTAT-taxscan.jpg "No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]")
No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]
The Mumbai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 11AC of the Central Excise Act,...
![Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-111m-of-Customs-Act-material-particulars-being-declared-addition-to-duty-liability-CESTAT-taxscan.jpg "Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]")
![CESTAT Quashes Denial of CENVAT Credit of Excise Duty on Import of Welding Machines on ground of Absence of Proper Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-CESTAT-Quashes-Denial-of-CENVAT-Credit-CENVAT-Credit-Excise-Duty-Proper-Evidence-taxscan.jpg "CESTAT Quashes Denial of CENVAT Credit of Excise Duty on Import of Welding Machines on ground of Absence of Proper Evidence [Read Order]")
![Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Kalki-Industries-CESTAT-Excise-Duty-Demand-Electrical-Lighting-Accessories-SSI-Exemption-taxscan.jpeg "Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]")
![SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-Registration-Registration-of-Trade-Mark-Trade-Mark-or-Brand-Name-Name-of-Manufacturer-CESTAT-TAXSCAN.jpg "SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]")
![CESTAT rejects Denial of Cenvat Credit on inability to use Domestic Layouts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-denial-of-Cenvat-Credit-inability-domestic-layouts-TAXSCAN.jpg "CESTAT rejects Denial of Cenvat Credit on inability to use Domestic Layouts [Read Order]")
Cable Wires Supplied to Treatment Plants are Eligible for Excise Duty Exemption: CESTAT Grants Relief to Cable Corporation of India by Quashing Excise Duty Demand [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Cable Corporation of India by quashing the excise duty demand on the ground of eligibility for...
![Cable Wires Supplied to Treatment Plants are Eligible for Excise Duty Exemption: CESTAT Grants Relief to Cable Corporation of India by Quashing Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Cable-Wires-Treatment-Plants-Excise-Duty-Exemption-CESTAT-Cable-Corporation-of-India-Excise-Duty-Demand-taxscan.jpg "Cable Wires Supplied to Treatment Plants are Eligible for Excise Duty Exemption: CESTAT Grants Relief to Cable Corporation of India by Quashing Excise Duty Demand [Read Order]")
Relief to JSW Steel: CESTAT Quashes Disallowance of CENVAT Credit of Service Tax on input services on ground of Non-violation of rule 2(l) of CCR [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to JSW Steel by quashing the disallowance of CENVAT credit of service tax on input services rendered...
![Relief to JSW Steel: CESTAT Quashes Disallowance of CENVAT Credit of Service Tax on input services on ground of Non-violation of rule 2(l) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-JSW-Steel-CESTAT-Quashes-Disallowance-of-CENVAT-Credit-Service-Tax-on-input-services-on-ground-Non-violation-of-rule-2l-CESTAT-Service-Tax-EXCISE-CUSTOMS-Disallowance-of-CENVAT-Credit.jpg "Relief to JSW Steel: CESTAT Quashes Disallowance of CENVAT Credit of Service Tax on input services on ground of Non-violation of rule 2(l) of CCR [Read Order]")
Manufacture and Clearance of Final Products upto Place of Removal are Treated as Input Services and are Eligible for CENVAT Credit of Service Tax: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacture and clearance of final products up to the place of removal are treated as input services...
![Manufacture and Clearance of Final Products upto Place of Removal are Treated as Input Services and are Eligible for CENVAT Credit of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Manufacture-Clearance-of-Final-Products-Input-Services-CENVAT-Service-Tax-CESTAT-taxscan.jpg "Manufacture and Clearance of Final Products upto Place of Removal are Treated as Input Services and are Eligible for CENVAT Credit of Service Tax: CESTAT [Read Order]")
‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty...
![‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Job-Workers-Manufacturer-Obligation-Excise-Duty-Central-Excise-Act-CESTAT-taxscan.jpg "‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]")
Availment of CENVAT credit of Service Tax Eligible for Input Services even if Small quantity is Used in manufacture of Exempted Goods u/r 6(5) of CCR: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit can be availed even if the part of the service was used about the manufacture of...
![Availment of CENVAT credit of Service Tax Eligible for Input Services even if Small quantity is Used in manufacture of Exempted Goods u/r 6(5) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Availment-of-CENVAT-credit-of-Service-Tax-Eligible-Input-Services-even-if-Small-quantity-is-Used-in-manufacture-of-Exempted-Goods-CCR-CESTAT-TAXSCAN.jpg "Availment of CENVAT credit of Service Tax Eligible for Input Services even if Small quantity is Used in manufacture of Exempted Goods u/r 6(5) of CCR: CESTAT [Read Order]")
Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and held that decision on goods that are yet to be provisionally assessed is premature...
![Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Decision-goods-provisionally-assessed-premature-intervention-CESTAT-customs-duty-demand-TAXSCAN.jpg "Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]")