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...
![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]](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]](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]")
Appeal before tribunal abates as per Rule 22 of CESTAT (Procedure) Rules, when NCLT approves Resolution Plan: CESTAT [Read Order]
The Bangalore Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the appeal before the tribunal should be abated as per Rule 22 of the CESTAT (Procedure) Rules when the...
![Appeal before tribunal abates as per Rule 22 of CESTAT (Procedure) Rules, when NCLT approves Resolution Plan: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Appeal-tribunal-abates-CESTAT-NCLT-resolution-plan-CESTAT-TAXSCAN.jpg "Appeal before tribunal abates as per Rule 22 of CESTAT (Procedure) Rules, when NCLT approves Resolution Plan: CESTAT [Read Order]")
CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]
CENVAT credit is allowable on capital goods for the manufacture of high-carbon ferrochrome (HCFC). The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held...
![CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Credit-Excise-Duty-Input-Service-Capital-Goods-HCFC-CENVAT-Credit-of-Excise-Duty-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]")
CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the warranty and Annual Maintenance Contract (AMC) service provided by a common service provider as...
![CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-credit-Excise-Duty-Allowable-to-Warranty-Customs-Excise-and-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]")
Excise Duty Demand on Clearance of Welding Machines without analyzing Expert Evidence: CESTAT directs Re-adjudication [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the adjudicating authority for re-adjudication on excise duty demand on the clearance of welding machines...
![Excise Duty Demand on Clearance of Welding Machines without analyzing Expert Evidence: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Welding-Machines-Excise-Duty-Demand-Mumbai-bench-CESTAT-taxscan.jpg "Excise Duty Demand on Clearance of Welding Machines without analyzing Expert Evidence: CESTAT directs Re-adjudication [Read Order]")
Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the laminated paper is classifiable under the category of other paper cut to size or shape and not...
![Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Paper-and-Paper-board-CESTAT-News-CESTAT-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]")