![Tax Evasion by misusing Performance Certificate: CESTAT upholds Penalty on CA under Rule 26 of Central Excise Rule [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Tax-Evasion-Performance-Certificate-CESTAT-Penalty-CA-Rule-26-of-Central-Excise-Rule-Central-Excise-Rule-Chartered-Accountants-Taxscan.jpg "Tax Evasion by misusing Performance Certificate: CESTAT upholds Penalty on CA under Rule 26 of Central Excise Rule [Read Order]")
Tax Evasion by misusing Performance Certificate: CESTAT upholds Penalty on CA under Rule 26 of Central Excise Rule [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed on Chartered Accountants (CA)...
![No Service Tax on Construction of Complex Services provided by cooperative housing society to its members: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Construction-Services-cooperative-society-CESTAT-TAXSCAN.jpg "No Service Tax on Construction of Complex Services provided by cooperative housing society to its members: CESTAT [Read Order]")
![CESTAT Sets aside Demand of Service Tax on Ocean Freight Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Demand-Service-Tax-on-Ocean-Freight-Charges-Demand-of-Service-Tax-Ocean-Freight-Charges-taxscan.jpg "CESTAT Sets aside Demand of Service Tax on Ocean Freight Charges [Read Order]")
![Limitation of one year u/s 11B of Central Excise Act not applicable when Service Tax was paid under Protest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Central-Excise-Act-service-tax-CESTAT-taxscan.jpg "Limitation of one year u/s 11B of Central Excise Act not applicable when Service Tax was paid under Protest: CESTAT [Read Order]")
![Penalty under Rule 26(1) Cenvat Credit Rules imposable when Abating on Fraudulent Availment of CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Cenvat-Credit-Rules-Fraudulent-CENVAT-Credit-CESTAT-TAXSCAN.jpg "Penalty under Rule 26(1) Cenvat Credit Rules imposable when Abating on Fraudulent Availment of CENVAT Credit: CESTAT [Read Order]")
Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]
In a recent case, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Charges of Misdeclaration & Undervaluation are not valid in absence of...
![Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Misdeclaration-Undervaluation-Charges-Corroborative-Evidence-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]")
![Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Duty-Demanded-Freight-Assessable-Value-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]")
Inability to Produce Manufacturer's Invoice due to Supplier's Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that inability to produce the manufacturer's invoice due to the supplier's...
![Inability to Produce Manufacturers Invoice due to Suppliers Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/manufacturers-invoice-share-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Inability to Produce Manufacturers Invoice due to Suppliers Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]")
Customs Duty Leviable on Actual Receipt of the Shore Tank Quantity: CESTAT Ruled in favour of Bharat Petroleum Corporation [Read Order]
In favour of Bharat Petroleum Corporation, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Customs duty is leviable on actual receipt of the...
![Customs Duty Leviable on Actual Receipt of the Shore Tank Quantity: CESTAT Ruled in favour of Bharat Petroleum Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-Duty-Actual-Receipt-Shore-Tank-Quantity-CESTAT-Bharat-Petroleum-Corporation-Excise-Customs-Service-Tax-Taxscan.jpg "Customs Duty Leviable on Actual Receipt of the Shore Tank Quantity: CESTAT Ruled in favour of Bharat Petroleum Corporation [Read Order]")
![Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Refund-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]")
Ship being Imported for Breaking up, Fuels and Oils Available on Ship and Entire Ship Including Items on Board are “Input”: CESTAT [Read Order]
In a recent decision the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench ruled that the ship being imported for breaking up, fuels and oils available on the ship and...
![Ship being Imported for Breaking up, Fuels and Oils Available on Ship and Entire Ship Including Items on Board are “Input”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Ship-Imported-Fuels-and-Oils-Items-on-Board-Input-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Ship being Imported for Breaking up, Fuels and Oils Available on Ship and Entire Ship Including Items on Board are “Input”: CESTAT [Read Order]")
![No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Unjust-Enrichment-Duty-Service-Tax-Refund-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]")