![Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exemption-benefit-Wipro-production-CESTAT-taxscan.jpg "Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]")
Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]
In the case of M/s. Wipro Enterprises Pvt. Ltd, the Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that...
![GST: CBIC issues Guidelines Arrest and Bail for Offenses under CGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/08/GST-Evasion-CBIC-arrest-and-bail-CGST-Act-2017-taxscan.jpeg "GST: CBIC issues Guidelines Arrest and Bail for Offenses under CGST Act [Read Circular]")
![Charge of Clandestine Removal not sustained in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/corroborative-evidence-CESTAT-taxscan.jpeg "Charge of Clandestine Removal not sustained in the absence of Corroborative Evidence: CESTAT [Read Order]")
![Duty paid on Input received used for manufacturing final product is entitled to CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Duty-paid-final-product-CENVAT-Credit-rules-CESTAT-taxscan.jpeg "Duty paid on Input received used for manufacturing final product is entitled to CENVAT Credit: CESTAT [Read Order]")
![Duty paid on Transformer received from Customer allowable as CENVAT Credit under rule 16: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Duty-transformer-customer-CENVAT-credit-CESTAT-taxscan.jpg "Duty paid on Transformer received from Customer allowable as CENVAT Credit under rule 16: CESTAT [Read Order]")
Balance in Personal Ledger Account is not 'Excise Duty', Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]
In a relief to taxpayers who are waiting for the refund of balance in the personal ledger account (PLA) after the introduction of GST, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT),...
![Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/PLA-Personal-ledger-Account-Excise-Duty-CESTAT-Refund-post-GST-taxscan.jpeg "Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]")
Criminal Proceedings cannot be quashed on the basis of stay granted by CESTAT: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court comprising Justice Sanjiv Khanna and Justice Bela M. Trivedi, while overruling an order of the Karnataka High Court has held that the criminal proceedings...
![Criminal Proceedings cannot be quashed on the basis of stay granted by CESTAT: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/06/Criminal-Proceedings-CESTAT-Supreme-Court-taxscan.jpg "Criminal Proceedings cannot be quashed on the basis of stay granted by CESTAT: Supreme Court [Read Judgment]")
Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that for the purpose of refund of the central excise duty, a unit located in a Special Economic Zone (SEZ)...
![Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/SEZ-Distinct-Entity-CESTAT-Excise-Duty-Refund-taxscan.jpg "Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]")
Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of excise duty paid in excess cannot be rejected solely on the ground that the assessee...
![Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Refund-Paid-Duty-Assessment-CESTAT-taxscan.jpg "Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]")
No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the penalty cannot be imposed if the assessee paid duty along with interest prior to the issue of...
![No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Assessee-Excise-Duty-Show-Cause-Notice-CESTAT-taxscan.jpg "No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]")
Refund cannot be treated as ‘Time Barred’ since Claim made before a Wrong Forum: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the refund claim made before a wrong forum cannot be rejected by treating the same as time-barred by...
![Refund cannot be treated as ‘Time Barred’ since Claim made before a Wrong Forum: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Refund-Time-Barred-Wrong-Forum-CESTAT-Taxscan.jpg "Refund cannot be treated as ‘Time Barred’ since Claim made before a Wrong Forum: CESTAT [Read Order]")