![Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Receipt-of-SS-Waste-Receipt-of-SS-Waste-and-Scrap-supplied-through-Dealers-Cenvat-Credit-taxscan.jpg "Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]")
Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed excise duty demand as there was receipt of SS waste...
![CESTAT Annual Case Digest 2023 [Part-2]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-2023-CESTAT-Annual-Digest-CESTAT-stories-Annual-Digest-analysis-CESTAT-CESTAT-case-reviews-taxscan.jpg "CESTAT Annual Case Digest 2023 [Part-2]")
![Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Demand-for-Excise-Duty-Excise-Duty-Sale-of-Computer-System-CESTAT-taxscan.jpg "Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]")
![Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Availability-Credit-payment-of-Service-Tax-RCM-Utilized-Discharge-Excise-Duty-CESTAT-TAXSCAN.jpg "Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]")
![SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/SCN-Finance-Act-Tax-Interest-CESTAT-TAXSCAN.jpg "SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest: CESTAT [Read Order]")
Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]
In a major relief to Larsen and Turbo Limited, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the goods manufactured out of imported goods could be...
![Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Larsen-and-Turbo-Limited-CESTAT-Completion-of-Export-Obligation-TAXSCAN.jpg "Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]")
Relief to ONGC: CESTAT allows Customs Duty Remission as Fire incident was an Accident That was Beyond the Control of the Assessee [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty remission on the goods that were lost on fire where the fire incident was an...
![Relief to ONGC: CESTAT allows Customs Duty Remission as Fire incident was an Accident That was Beyond the Control of the Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ONGC-Taxscan.in-News-Customs-Duty-Remission-CESTAT-Goods-lost-in-fire-accident-Customs-duty-taxscan.jpg "Relief to ONGC: CESTAT allows Customs Duty Remission as Fire incident was an Accident That was Beyond the Control of the Assessee [Read Order]")
Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that demand for an extended period is not invokable in the absence of suppression of fact or...
![Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-extended-invokable-suppression-Mis-Declaration-intention-Evade-Payment-Customs-Duty-CESTAT-TAXSCAN.jpg "Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]")
![Software in Hardware Constitutes Sale of Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Software-in-Hardware-Sale-of-Goods-CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Service-Tax-CESTAT-TAXSCAN.jpg "Software in Hardware Constitutes Sale of Goods: CESTAT quashes Service Tax Demand [Read Order]")
No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that demurrage charges were not includable in the custom valuation of imported goods to charge customs...
![No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Custom-valuation-Custom-Custom-valuation-of-imported-goods-imported-goods-charging-Customs-duty-Customs-duty-Demurrage-charges-taxscan.jpg "No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]")
Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the service provided for the conversion of raw bauxite into calcinated bauxite did not fall under the...
![Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/conversion-of-Raw-Bauxite-Raw-Bauxite-Bauxite-Raw-Bauxite-into-Calcinated-Bauxite-Calcinated-Bauxite-taxscan.jpg "Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]")
Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service": CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the service for the transportation of raw bauxite, as well as the operation and maintenance of the...
![Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-for-transportation-raw-bauxite-transportation-Service-bauxite-operation-and-maintenance-operation-maintenance-bauxite-calcination-plant-taxscan.jpg "Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]")