![Department cannot be permitted to take advantage of its own wrong: CESTAT directs Refund of Amount Deposited during Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Department-CESTAT-Refund-Refund-of-Amount-Deposited-Investigation-Taxscan.jpg "Department cannot be permitted to take advantage of its own wrong: CESTAT directs Refund of Amount Deposited during Investigation [Read Order]")
Department cannot be permitted to take advantage of its own wrong: CESTAT directs Refund of Amount Deposited during Investigation [Read Order]
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has directed a refund of the amount deposited during the...
![Establishment of Identity and Genuine Export of CPC: CESTAT allows Free Import under FTP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Establishment-Identity-and-Genuine-Export-of-CPC-CESTAT-FTP-TAXSCAN.jpg "Establishment of Identity and Genuine Export of CPC: CESTAT allows Free Import under FTP [Read Order]")
![‘NOC’ not required to be obtained from Drug Inspector and Free to Export Drugs, Penalty under Customs Act not imposable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/NOC-Drug-Export-Drugs-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "‘NOC’ not required to be obtained from Drug Inspector and Free to Export Drugs, Penalty under Customs Act not imposable: CESTAT [Read Order]")
![Bona fide belief of Area based exemption from Central Excise Duty: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Central-Excise-Duty-CESTAT-Penalty-taxscan.jpg "Bona fide belief of Area based exemption from Central Excise Duty: CESTAT deletes Penalty [Read Order]")
![Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Onus-is-on-Revenue-to-prove-smuggled-nature-when-goods-are-notified-Customs-Act-CESTAT-TAXSCAN.jpg "Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]")
Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi set aside reversal of Cenvat Credit on the ground of failure to identify details of inventory for which...
![Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Customs-Excise-Service-Tax-inventory-general-provision-CESTAT-Cenvat-Credit-taxscan.jpg "Failure to identify details of inventory for which general provision were made: CESTAT sets aside Reversal of Cenvat Credit [Read Order]")
Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed demand of customs duty and penalty and held that Onus is on Revenue to prove that goods are smuggled in...
![Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Smuggled-goods-CESTAT-customs-duty-penalty-taxscan.jpg "Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]")
Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]
The Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has recently held that refund claim of appellant M/s Nitin Industries is allowable as credit claim on clearance of...
![Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-of-Credit-on-Clearance-of-excisable-goods-during-Excise-Regime-amount-to-Unjust-Enrichment-CESTAT-TAXSCAN.jpg "Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]")
No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]
A Single Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that No bar of unjust enrichment on accumulation of credit on clearance of excisable goods during Excise Law...
![No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Nunjust-enrichment-Accumulation-Credit-Clearance-Excisable-Goods-during-Excise-Law-Regime-CESTAT-TAXSCAN.jpg "No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]")
No Service Tax on amount received as Facility Charges attributable to Electricity Expenses: CESTAT quashes demand of Rs 1 Cr [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench quashed demand of Rupees one crore as no service tax can be demanded on amount received as facility charges...
![No Service Tax on amount received as Facility Charges attributable to Electricity Expenses: CESTAT quashes demand of Rs 1 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Service-Tax-Electricity-Expenses-CESTAT-demand-taxscan.jpg "No Service Tax on amount received as Facility Charges attributable to Electricity Expenses: CESTAT quashes demand of Rs 1 Cr [Read Order]")
Construction of School or Hospital to Charitable Institution or Trust is Charitable Purpose, entitled to Service Tax Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench held that Construction of school or hospital to charitable institution or Trust is charitable purpose and is...
![Construction of School or Hospital to Charitable Institution or Trust is Charitable Purpose, entitled to Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Construction-of-School-or-Hospital-Charitable-Institution-Trust-Service-Tax-Exemption-CESTAT-taxscan.jpg "Construction of School or Hospital to Charitable Institution or Trust is Charitable Purpose, entitled to Service Tax Exemption: CESTAT [Read Order]")