![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]")
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...
![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]](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]](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]")
![Cenvat Credit allowable on Steel Items setting up of Sponge Iron Kiln along with Power Plant: CESTAT applies User Test [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Cenvat-Credit-Steel-Items-Sponge-Iron-Kiln-Power-Plant-CESTAT-User-Test-Taxscan.jpg "Cenvat Credit allowable on Steel Items setting up of Sponge Iron Kiln along with Power Plant: CESTAT applies User Test [Read Order]")
No Exemption of Central Excise Duty for 'Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no exemption of central excise duty for 'module mounting structures’ used in solar power...
![No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Exemption-Central-Excise-Duty-Module-Mounting-Structures-Solar-Power-Water-Pumping-Systems-CESTAT-taxscan.jpeg "No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]")
Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]
The Calcutta High Court has granted relief to TATA Steel and held that the department is bound to follow Principles of Consistency if no fresh materials are available. The respondent M/S. Tata...
![Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TATA-Steel-department-Principles-of-Consistency-Fresh-Materials-Calcutta-High-Court-Taxscan.jpg "Relief to TATA Steel: Dept bound to follow Principles of Consistency if no Fresh Materials Available, says Calcutta HC [Read Order]")
Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the...
![Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Refund-Claims-refund-Finalization-Provisional-Assessment-Section-11B-Central-Excise-Act-CESTAT-Taxscan.jpg "Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]")
Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has held that third party records cannot form the basis of clandestine removal, unless corroborated by independent evidence. ...
![Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Third-Party-Clandestine-Removal-Independent-Evidence-CESTAT-Taxscan.jpeg "Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]")
Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]
The CESTAT, Delhi bench has held that central excise duty cannot be levied on the manufacture of carbon dioxide gas during the manufacture of beer as the alcoholic liquors for human consumption is a...
![Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Manufacture-Alcoholic-Liquors-Central-Excise-Dut-Carbon-Dioxide-Gas-taxscan.jpeg "Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]")
Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]
In a significant ruling, a two-judge bench of the Punjab and Haryana High Court comprising Justice Ajay Tewari and Justice Pankaj Jain, while dealing with an appeal relating to refund and interest on...
![Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Refund-Interest-Central-Excise-Duty-Chandigarh-High-Court-Revenues-Plea-Plea-Transfer-of-Jurisdiction-GST-GST-regime-Taxscan.jpg "Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]")
Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]
The CESTAT, Ahmedabad bench, in a relief to Adani Energy Ltd., has held that cenvat credit is allowable on the amount of service tax paid for transportation of natural gas through pipeline as the...
![Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Service-Tax-paid-service-tax-Transportation-Natural-Gas-Pipeline-CESTAT-Adani-Energy-Ltd-Taxscan.jpg "Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]")