![CESTAT Reduces Bank Guarantee to Rs.18 lakhs for Provisional Release of Imported Dry Dates on ground of Proportionate Amount of Value of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Bank-Guarantee-Provisional-Release-Imported-Dry-Dates-Proportionate-Amount-Value-Goods-taxscan.jpg "CESTAT Reduces Bank Guarantee to Rs.18 lakhs for Provisional Release of Imported Dry Dates on ground of Proportionate Amount of Value of Goods [Read Order]")
CESTAT Reduces Bank Guarantee to Rs.18 lakhs for Provisional Release of Imported Dry Dates on ground of Proportionate Amount of Value of Goods [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reduced the bank guarantee or cash security to Rs.18 lakhs for...
![Service Tax not Leviable on Construction of Residential Complex for the Use of Staff of Gujarat State Police Housing Corporation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Construction-of-Residential-Complex-Residential-Complex-Gujarat-State-Police-Housing-Corporation-Housing-Corporation-CESTAT-Taxscan.jpg "Service Tax not Leviable on Construction of Residential Complex for the Use of Staff of Gujarat State Police Housing Corporation: CESTAT [Read Order]")
![Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Extended-period-of-Limitation-Invokable-in-Absence-Service-Tax-CESTAT-TAXSCAN.jpg "Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]")
![Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Order-Customs-Act-void-Ab-initio-issue-already-Adjudicated-CESTAT-taxscan.jpg "Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]")
![Effluent Neither Sold Not Saleable not Qualify as Goods under GTA Service, not liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Effluent-Neither-Sold-Saleable-not-Qualify-as-Goods-under-GTA-Service-Service-Tax-CESTAT-.jpg "Effluent Neither Sold Not Saleable not Qualify as Goods under GTA Service, not liable to Service Tax: CESTAT [Read Order]")
![Retired Partner Not Liable for Excise Duty Dues of Partnership Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Retired-Partner-Not-Liable-for-Excise-Duty-Dues-Partnership-Firm-CESTAT-Excise-Duty-Dues-Retired-Partner-taxscan.jpg "Retired Partner Not Liable for Excise Duty Dues of Partnership Firm: CESTAT [Read Order]")
Relief to Savita Oil Technologies, Refund Allowable on Excess Duty Paid Due to Extending Quantity Discount to Customers: CESTAT [Read Order]
As a relief to Savita Oil Technologies Limited, the Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) refund is allowable on excess duty paid due to extending...
![Relief to Savita Oil Technologies, Refund Allowable on Excess Duty Paid Due to Extending Quantity Discount to Customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Savita-Oil-Technologies-Refund-Allowable-on-Excess-Duty-Extending-Quantity-Discount-to-Customers-CESTAT-TAXSCAN.jpg "Relief to Savita Oil Technologies, Refund Allowable on Excess Duty Paid Due to Extending Quantity Discount to Customers: CESTAT [Read Order]")
Minor Increase or Decrease in Weight than Import Invoice Calculated Based Theoretical Weight is Allowable, No Modification Necessitated on Import Documents: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no modification is necessitated on import documents for minor increase or decrease in weight than...
![Minor Increase or Decrease in Weight than Import Invoice Calculated Based Theoretical Weight is Allowable, No Modification Necessitated on Import Documents: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Minor-Increase-Decrease-Weight-Import-Invoice-Modification-Necessitated-Import-Documents-CESTAT-taxscan.jpg "Minor Increase or Decrease in Weight than Import Invoice Calculated Based Theoretical Weight is Allowable, No Modification Necessitated on Import Documents: CESTAT [Read Order]")
Clearance of Ferrous (iron &Steel) Scrap from Imported Brass After Soring and Melting Process Cannot be Treated as Removal of Inputs under Rule 3(5) of Cenvat Credit Rules: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that clearance of ferrous (iron &steel) scrap from imported brass after soring and melting process...
![Clearance of Ferrous (iron &Steel) Scrap from Imported Brass After Soring and Melting Process Cannot be Treated as Removal of Inputs under Rule 3(5) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Clearance-Ferrous-iron-Steel-Imported-Brass-Soring-Melting-Treated-Removal-Inputs-Cenvat-Credit-Rules-CESTAT-TAXSCAN.jpg "Clearance of Ferrous (iron &Steel) Scrap from Imported Brass After Soring and Melting Process Cannot be Treated as Removal of Inputs under Rule 3(5) of Cenvat Credit Rules: CESTAT [Read Order]")
Exemption on Customs Duty allowable to HDPE as it won't change Character of the Product Even after Modified: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that exemption on Customs Duty is allowable to high-density polyethene (HDPE) as it won't change the...
![Exemption on Customs Duty allowable to HDPE as it wont change Character of the Product Even after Modified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Exemption-Exemption-on-Customs-Duty-Customs-Duty-HDPE-Exemption-on-Customs-Duty-allowable-to-HDPE-taxscan.jpg "Exemption on Customs Duty allowable to HDPE as it wont change Character of the Product Even after Modified: CESTAT [Read Order]")
Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under sections 112 and 114AA of the Customs Act, 1961 is not leviable when the assessee...
![Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Leviable-when-Assessee-had-no-Knowledge-of-Prohibited-Goods-Concealed-in-Subject-Imports-of-A4-Paper-Reams-CESTAT-TAXSCAN.jpeg "Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]")
Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand cannot be confirmed without mentioning in show cause notice (SCN) and quashed...
![Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-cannot-be-Confirmed-without-Mentioning-in-SCN-SCN-CESTAT-Taxscan.jpg "Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]")