Penalty u/s 11AC not liable in Absence of Fraud, Collusion, Willful Misstatement or Contravention of Provisions of CENVAT Credit Rules
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) penalty under section 11AC of the Central Excise Act, 1944 is...
![Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Courier-Agency-Exhibition-Insurance-and-Internet-Service-Insurance-Internet-Service-Input-Service-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]")
![Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Bagasse-is-an-Agricultural-Waste-Not-a-Manufactured-Product-CESTAT-sets-aside-Demand-of-Excise-Duty-CESTAT-Demand-of-Excise-Duty-Bagasse-Taxscan.jpg "Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]")
![CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-quashes-Central-Excise-Duty-Demand-Central-Excise-Duty-Demand-Central-Excise-Duty-Central-Excise-Duty-Demand-consumed-Scrap-produced-Jindal-Saw-Ltd-Taxscan.jpg "CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]")
![No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-CENVAT-Credit-CENVAT-Credit-Rules-Demand-Excise-Duty-CESTAT-CESTAT-Rules-Ultra-Tech-Cement-Customs-Excise-Service-Tax-Taxscan.jpg "No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]")
![Handling of Export Cargo is not Exempted Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Chennai-Export-Export-Cargo-Service-Tax-Demand-taxscan.jpg "Handling of Export Cargo is not Exempted Service: CESTAT quashes Service Tax Demand [Read Order]")
Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the repair and maintenance of plant and machinery is not included in the definition of Input service...
![Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Repair-Maintenance-Repair-and-Maintenance-Plant-Machinery-Plant-Machinery-Input-Service-CENVAT-Credit-Rules-CESTAT-Service-Tax-Demand-Customs-Excise-Service-Tax-taxscan.jpg "Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]")
Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand holding no wilful intent to evade tax as there was regular mention of utilization of...
![Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/utilization-of-amount-ER-Returns-CESTAT-Service-Tax-demand-Evade-Tax-Evasion-of-tax-Customs-Excise-Service-Tax-Taxscan-.jpg "Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]")
No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no simultaneous availment of other options after choosing particular obligation under Rule 6 of Cenvat...
![No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Simultaneous-Rule-6-CCR-CESTAT-TAXSCAN.jpg "No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]")
Extended Period of Limitation can't be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) of Bangalore Bench has held that the extended period of limitation can't be invoked in absence of suppression of fact or fraud. ...
![Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Extended-Period-Limitation-absence-of-Suppression-of-Fact-or-Fraud-CESTAT-Taxscan.jpg "Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]")
Relief to Universal Bituminous Industries, No Penalty u/s 11A (4) in the Absence of Tax Evasion: CESTAT [Read Order]
Relief to Universal Bituminous Industries, the Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 11A (4) of the Central Excise...
![Relief to Universal Bituminous Industries, No Penalty u/s 11A (4) in the Absence of Tax Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Universal-Bituminous-Industries-Penalty-us-11A-4-Absence-of-Tax-Evasion-CESTAT-Taxscan.jpg "Relief to Universal Bituminous Industries, No Penalty u/s 11A (4) in the Absence of Tax Evasion: CESTAT [Read Order]")
Statements Recorded during Investigation to be admissible should stand test u/s 9D of Central Excise Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Statements recorded during the investigation to be admissible should stand test under Section 9D of...
![Statements Recorded during Investigation to be admissible should stand test u/s 9D of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Statements-Investigation-Central-Excise-Act-CESTAT-customs-Excise-service-Tax-taxscan.jpg "Statements Recorded during Investigation to be admissible should stand test u/s 9D of Central Excise Act: CESTAT [Read Order]")