CESTAT Weekly Round Up
Demand of 6% of CENVAT Credit not sustainable when Credit already paid with interest: CESTAT Solvay Specialities India Pvt Ltd vs C.C.E. &...
![Value of Spares and Consumables Excluded from Service Charge for Power Plant Maintenance: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-Spares-and-Consumables-Service-Charge-Power-Plant-Power-Plant-Maintenance-taxscan-1.jpg "Value of Spares and Consumables Excluded from Service Charge for Power Plant Maintenance: CESTAT [Read Order]")
![Cash Refund Of Accumulated CENVAT Credit allowable Despite Abolishment Of Education Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Ahmedabad-Refund-of-CENVAT-Credit-Cess-in-Tax-TAXSCAN-2.jpg "Cash Refund Of Accumulated CENVAT Credit allowable Despite Abolishment Of Education Cess: CESTAT [Read Order]")
![Time-Barred Demand for Service Tax on SEZ Security Services: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-SEZ-Service-Tax-on-SEZ-Security-Services-Service-Tax-on-SEZ-Taxscan.jpeg "Time-Barred Demand for Service Tax on SEZ Security Services: CESTAT sets aside Demand [Read Order]")
CESTAT sets aside Penalty under Rule 26 due to Lack of Confiscation and Invoice Involvement [Read Order]
In the recent ruling, the Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the Rs. 50,00,000 penalty imposed on the appellant under Rule 26 of the Central...
![CESTAT sets aside Penalty under Rule 26 due to Lack of Confiscation and Invoice Involvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Ahmedabad-CESTAT-penalty-under-Rule-26-CESTAT-Invoice-Case-TAXSCAN.jpg "CESTAT sets aside Penalty under Rule 26 due to Lack of Confiscation and Invoice Involvement [Read Order]")
No Disallowance of CENVAT Credit for Claim as “Capital Goods” instead of “Input”: CESTAT [Read Order]
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) in Ahmedabad has held that an ISO Tank used for transporting Di-Methyl Sulphate ( DMS ) is eligible for...
![No Disallowance of CENVAT Credit for Claim as “Capital Goods” instead of “Input”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-CENVAT-Credit-Disallowance-Taxscan.jpg "No Disallowance of CENVAT Credit for Claim as “Capital Goods” instead of “Input”: CESTAT [Read Order]")
Demand of 6% of CENVAT Credit not sustainable when Credit already paid with interest: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) Bench of Ahmedabad held that demand of CENVAT Credit raised which is equal to 6% of difference between the purchase price and sale...
![Demand of 6% of CENVAT Credit not sustainable when Credit already paid with interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-CENVAT-Credit-CENVAT-Credit-interest-payment-CENVAT-credit-on-trading-goods-taxscan.jpg "Demand of 6% of CENVAT Credit not sustainable when Credit already paid with interest: CESTAT [Read Order]")
Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]
The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled in favour of General Motors, granting them a refund of excise duty despite procedural lapses. The...
![Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-Excise-Duty-Procedural-Lapses-Substantive-Relief-Customs-Excise-and-Service-Tax-Appellate-Tribunal-General-Motors-CESTAT-news-taxscan.jpg "Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]")
"Special mention derogates from General": CESTAT upholds Reclassification of AC Remote Components [Read Order]
In a recent ruling of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) West Zonal Bench at Ahmedabad, the tribunal confirmed the reclassification of AC remote components made by the...
![Special mention derogates from General: CESTAT upholds Reclassification of AC Remote Components [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-West-zonal-AC-Remote-Components-Customs-derogates-from-General-taxscan.jpg "Special mention derogates from General: CESTAT upholds Reclassification of AC Remote Components [Read Order]")
Absence of Cross Examination to Prove Clandestine Removal: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the excise duty demand and allowed the appeal in favor of the appellant. In this case, the appellant,...
![Absence of Cross Examination to Prove Clandestine Removal: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-Excise-Duty-Demand-Cross-Examination-Clandestine-Removal-taxscan.jpg "Absence of Cross Examination to Prove Clandestine Removal: CESTAT quashes Excise Duty Demand [Read Order]")
No Denial of Excise Duty Exemption on Assumption of Use of Goods for Manufacture w.r.t. DTA Clearances: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench stated that Goods with Domestic Tariff Area ( DTA ) clearance, used for manufacturing of goods, cannot be denied...
![No Denial of Excise Duty Exemption on Assumption of Use of Goods for Manufacture w.r.t. DTA Clearances: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Excise-Duty-Exemption-Excise-Duty-Excise-duty-exemption-for-DTA-clearances-Domestic-Tariff-Area-Goods-manufacturing-excise-duty-taxscan.jpg "No Denial of Excise Duty Exemption on Assumption of Use of Goods for Manufacture w.r.t. DTA Clearances: CESTAT [Read Order]")