![Duty Exemption under Notification No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Duty-Exemption-sub-contractors-ICB-CESTAT-taxscan.jpg "Duty Exemption under Notification No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB: CESTAT [Read Order]")
Duty Exemption under Notification No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that duty exemption under notification...
![Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Duty-Demand-corroborative-evidence-CESTAT-TAXSCAN.jpg "Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]")
![Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/external-agencies-clandestine-CESTAT-taxscan.jpeg "Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]")
![No Central Excise Duty on Freight Charges paid for Transport of Goods from Factory premises to Buyer’s premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Central-Excise-Duty-Freight-charges-Transport-of-Goods-CESTAT-taxscan.jpg "No Central Excise Duty on Freight Charges paid for Transport of Goods from Factory premises to Buyer’s premises: CESTAT [Read Order]")
![Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Cenvat-Credit-Capital-Goods-CESTAT-taxscan.jpeg "Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]")
Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]
While considering a bunch of appeals, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that the demand of duty on clandestine removal was not sustainable in the...
![Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Demand-of-duty-clandestine-removal-corroborative-evidence-CESTAT-taxscan.jpeg "Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]")
No Recovery of Central Excise Duty, Interest, and Penalty without service of Adjudication Order: Calcutta HC [Read Order]
The Single Bench of Calcutta High Court has held that no recovery of central excise duty, interest, and penalty without service of adjudication order. The petitioner, Haldia Petrochemicals Limited...
![No Recovery of Central Excise Duty, Interest, and Penalty without service of Adjudication Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Central-Excise-Duty-Interest-Penalty-Adjudication-Order-Calcutta-HC-Taxscan.jpeg "No Recovery of Central Excise Duty, Interest, and Penalty without service of Adjudication Order: Calcutta HC [Read Order]")
Extended Limitation claimed by Department is not valid in absence of Suppression of Fact by Duty payer: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that extended limitation claimed by the department is not valid in the absence of suppression of fact...
![Extended Limitation claimed by Department is not valid in absence of Suppression of Fact by Duty payer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Extended-Limitation-department-duty-payer-CESTAT-Taxscan.jpeg "Extended Limitation claimed by Department is not valid in absence of Suppression of Fact by Duty payer: CESTAT [Read Order]")
Issuance of Invoices without Movement of Goods resulted in Confiscation: CESTAT upholds Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that issuance of invoices without movement of goods resulted in the confiscation and upheld the penalty. The...
![Issuance of Invoices without Movement of Goods resulted in Confiscation: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Invoices-Movement-of-Goods-CESTAT-Penalty-taxscan.jpeg "Issuance of Invoices without Movement of Goods resulted in Confiscation: CESTAT upholds Penalty [Read Order]")
Improper Procedure adopted by Manufacturer cannot be treated as ‘Illegal’: CESTAT allows Excise Duty Refund [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that an improper procedure adopted by the manufacturer cannot be treated as illegal to deny refund of the Excise...
![Improper Procedure adopted by Manufacturer cannot be treated as ‘Illegal’: CESTAT allows Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Manufacturer-Illegal-CESTAT-Excise-Duty-Refund-Taxscan.jpg "Improper Procedure adopted by Manufacturer cannot be treated as ‘Illegal’: CESTAT allows Excise Duty Refund [Read Order]")
Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]
The Kolkata bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that structure and foundations, which are erected by using steel and cement are integral part of capital...
![Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Steel-and-Cement-Capital-Goods-CENVAT-Credit-CESTAT-taxscan.jpeg "Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]")
Central Excise Duty not Payable on Intermediate Products, used Captively in Manufacture of Exempted Final Products: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that central Excise Duty not payable on intermediate products, used captively in manufacture of...
![Central Excise Duty not Payable on Intermediate Products, used Captively in Manufacture of Exempted Final Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Central-Excise-Duty-Payable-Intermediate-Products-Captively-Manufacture-Final-Products-CESTAT-Taxscan.jpeg "Central Excise Duty not Payable on Intermediate Products, used Captively in Manufacture of Exempted Final Products: CESTAT [Read Order]")