![No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Evidence-of-Inclusion-of-Excise-Duty-Price-Charged-from-Buyer-CESTAT-Grants-Benefit-of-Cum-Duty-Price-Benefit-of-Cum-Duty-Price-taxscan.jpg "No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]")
No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of cum-duty price on absence of evidence of...
![Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjudication-Order-Passed-without-Allowing-Cross-Examination-Violation-of-Natural-Justice-CESTAT-quashes-Customs-Duty-Demand-CESTAT-Customs-Duty-Taxscan.jpg "Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]")
![CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Allows-Appeal-Arcelor-Mittal-Projects-India-Limited-Appeal-of-Arcelor-Mittal-Projects-India-Limited-Limitation-Period-for-Refund-taxscan.jpg "CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]")
![CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Quashes-Order-as-SCN-Deemed-Time-Barred-CESTAT-Quashes-Order-as-SCN-Deemed-SCN-Deemed-CESTAT-CESTAT-Quashes-Order-taxscan.jpg "CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]")
Service Tax Demand Under "Management or Business Consultant Service" For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that service tax demand under "Management or Business Consultant Service" for the period before 16.05.2008 is...
![Service Tax Demand Under Management or Business Consultant Service For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Demand-Management-or-Business-Consultant-Service-Management-Business-Consultant-Service-CESTAT-taxscan.jpg "Service Tax Demand Under Management or Business Consultant Service For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]")
Availing CENVAT Credit by Bills of Entry on basis of Forged VKGUY and DEPB License is Invalid: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) availing Cenvat credit by bills of entry based on Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Duty Entitlement...
![Availing CENVAT Credit by Bills of Entry on basis of Forged VKGUY and DEPB License is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Availing-CENVAT-Credit-by-Bills-of-Entry-CENVAT-Credit-Bills-of-Entry-Forged-VKGUY-and-DEPB-License-VKGUY-DEPB-License-CESTAT-taxscan.jpg "Availing CENVAT Credit by Bills of Entry on basis of Forged VKGUY and DEPB License is Invalid: CESTAT [Read Order]")
Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]
Tin the case of Indian Oil Corporation, the Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner can remand the matter to a lower authority for...
![Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commissioner-Remand-Matter-to-Lower-Authority-Examining-Documentary-Evidence-Unjust-Enrichment-CESTAT-rules-in-Favour-of-Indian-Oil-Corporation-Indian-Oil-Corporation-CESTAT-taxscan.jpg "Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]")
One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the...
![One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Filing-Refund-Finalization-Date-of-Finalization-of-the-Bill-of-Entry-Bill-of-Entry-Date-of-Finalization-Provisional-Assessment-CESTAT-taxscan.jpg "One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]")
Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that brand promotion by cricket player Pinal Rohit Shah as per agreement with the Mumbai Indians does not...
![Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Brand-Promotion-by-Cricket-Player-Pinal-Rohit-Shah-as-per-Agreement-with-Mumbai-Indians-does-not-fall-under-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]")
Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that a Defunct Manufacturer is eligible for refund of the unutilised CENVAT Credit accumulated on export of...
![Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Defunct-Manufacturer-Eligible-for-Refund-of-Unutilised-CENVAT-Credit-accumulated-on-export-of-finished-goods-under-Bond-LUT-CESTAT-Remanded-Matter-TAXSCAN.jpg "Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]")
No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that no separate service tax demandable on commission was received from BSNL when the assessee included it in...
![No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Separate-Service-Tax-on-Commission-Received-from-BSNL-Gross-Sale-Price-of-SIM-Card-Sold-Customers-CESTAT-TAXSCAN.jpg "No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]")