CESTAT Annual Digest 2023 (Part-11)
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Availment of Cenvat Credit of Service Tax paid on...
![Availment of Cenvat Credit of Service Tax paid on Charges of Freight for transportation on Gas: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Cenvat-Credit-service-tax-Freight-for-transportation-CESTAT-TAXSCAN.jpg "Availment of Cenvat Credit of Service Tax paid on Charges of Freight for transportation on Gas: CESTAT orders Fresh Adjudication [Read Order]")
![Unsigned Order is Invalid: AP HC sets aside Demand Order issued u/s 73(9) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Unsigned-Order-Invalid-AP-HC-Demand-Order-GST-Act-TAXSCAN.jpg "Unsigned Order is Invalid: AP HC sets aside Demand Order issued u/s 73(9) of GST Act [Read Order]")
Corporate Veil of Company will be Lifted when Fraud or Improper Conduct Results in Tax Evasion under Excise Act, 1944: Delhi HC [Read Order]
The Delhi High Court corporate veil of the company will be lifted when fraud or improper conduct results in tax evasion under the Excise Act, 1944. Punjab Expo Breweries Pvt Ltd, the appellant was...
![Corporate Veil of Company will be Lifted when Fraud or Improper Conduct Results in Tax Evasion under Excise Act, 1944: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Tax-Evasion-Delhi-HC-high-court-news-Excise-Act-taxscan.jpg "Corporate Veil of Company will be Lifted when Fraud or Improper Conduct Results in Tax Evasion under Excise Act, 1944: Delhi HC [Read Order]")
Declared value on Imported Goods Rejected Solely Based on NIDB Data: CESTAT sets aside Order of Customs Commissioner [Read Order]
In a recent case, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the order of the Commissioner of Customs which rejected the declared value of Imported...
![Declared value on Imported Goods Rejected Solely Based on NIDB Data: CESTAT sets aside Order of Customs Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-NIDB-Customs-Commissioner-Imported-Goods-Customs-Excise-and-Service-Tax-Appellate-TribunaL-TAXSCAN.jpg "Declared value on Imported Goods Rejected Solely Based on NIDB Data: CESTAT sets aside Order of Customs Commissioner [Read Order]")
![Excess Tax Amount Paid under KVAT Act: Kerala HC directs to Decide Refund Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excess-Tax-Amount-Paid-KVAT-Act-Kerala-HC-directs-to-Decide-Refund-Application-taxscan.jpg "Excess Tax Amount Paid under KVAT Act: Kerala HC directs to Decide Refund Application [Read Order]")
Setback to IOB: Madras HC rules Bank cannot file Writ Petition to Protect Interest of Third Party, who Knowingly Purchased Property having Encumbrance [Read Order]
In a major set back to the Indian Overseas Bank (IOB), the Madras High Court ruled that the Bank cannot file writ petition to protect interest of third party, who knowingly purchased property having...
Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under 'Modernization, Renovation or Repair ' Under CCR: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that Cenvat Credit is allowable on fabrication and erection service for installation of Steel Melting of...
![Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Fabrication-and-Erection-Service-for-Installation-of-SMS-Plant-Modernization-Renovation-or-Repair-CESTAT-TAXSCAN.jpg "Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]")
Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed service tax demand on restaurant service and observed that burden lies on the assessee to prove that...
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")