![CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Excise-Demand-Cross-Model-Discount-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]")
CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]
The CESTAT ( Customs Excise and Service Tax Appellate Tribunal ) decided that using discounts across different car models is not allowed, based on...
![CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CENVAT-CENVAT-Credit-CESTAT-Allahabad-GTA-Customs-Excise-TAXSCAN.jpg "CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]")
![Manufacture of Display Material falls under ‘Trading Advertising Material’, attracts Nil Rate of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Custom-excise-service-tax-appellate-tribunal-Excise-Trading-advertising-material-TAXSCAN.jpg "Manufacture of Display Material falls under ‘Trading Advertising Material’, attracts Nil Rate of Duty: CESTAT [Read Order]")
![CESTAT Calls for Re-determination as Micro-Cellular Goods Assessment Falters, Questions Reliance on Unofficial Test Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Calls-Re-determination-Micro-Cellular-Goods-Assessment-Falters-Questions-Reliance-Unofficial-Test-Report-taxscan.jpg "CESTAT Calls for Re-determination as Micro-Cellular Goods Assessment Falters, Questions Reliance on Unofficial Test Report [Read Order]")
Emery Cloth is Cotton Coated Fabric, eligible for Sales Tax Exemption: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that Emery Cloth is cotton coated fabric and is eligible for sales tax exemption. The Appellate Tribunal held that like rexine cloth, tarpaulin is also included...
Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]
The Ahmedabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) held domestic manufacturers cannot be expected to comply with conditions that are required to be imposed on...
![Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Demand-of-Duty-Duty-exemption-taxscan.jpg "Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]")
![No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Penalty-Imposable-Absence-of-Intent-to-Evade-Tax-CESTAT-TAXSCAN.jpg "No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]")
Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that process of making lacquered plastic film not amounts to manufacture and CENVAT credit is...
![Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-CENVAT-credit-lacquered-plastic-film-taxscan.jpg "Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]")
Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the demand recovery of 5 years in the matter regarding interest on wrongly taken cenvat credit. The...
![Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Cenvat-Credit-CESTAT-on-interest-recovery-CENVAT-credit-interest-recovery-taxscan.jpg "Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]")
Demand of Duty can't be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the demand duty cannot be sustained when the cenvat credit amount is utilized in the subsequent period...
![Demand of Duty cant be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-of-Duty-Cenvat-Credit-loss-Revenue-CESTAT-TAXSCAN.jpg "Demand of Duty cant be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]")
Mineral/Dressing of ore not Important to Formation of Concentrate: CESTAT upholds Taxability of Ore under Excise Tariff Act [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that the Mineral/Dressing of ore is not Important to the Formation of Concentrate and upheld the...
![Mineral/Dressing of ore not Important to Formation of Concentrate: CESTAT upholds Taxability of Ore under Excise Tariff Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mineral-CESTAT-TAXSCAN.jpg "Mineral/Dressing of ore not Important to Formation of Concentrate: CESTAT upholds Taxability of Ore under Excise Tariff Act [Read Order]")