![Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Rule-26-clearance-of-goods-CESTAT-Taxscan.jpeg "Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]")
Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that penalty under rule 26 will not sustain in the...
![Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Associate-Company-Export-Distinct-Persons-CESTAT-Taxscan.jpeg "Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]")
![CESTAT upholds Penalty on Importer of Ship Breaking Vessels for Sale of Gas Cylinder without Scrapping [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CESTAT-Penalty-Importer-Ship-Breaking-Vessels-Sale-Gas-Cylinder-Scrapping-Taxscan.jpeg "CESTAT upholds Penalty on Importer of Ship Breaking Vessels for Sale of Gas Cylinder without Scrapping [Read Order]")
![Clandestine Removal cannot be established on the basis of Third Party’s Records: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Clandestine-Removal-Established-Third-Partys-Records-CESTAT-Taxscan.jpeg "Clandestine Removal cannot be established on the basis of Third Party’s Records: CESTAT [Read Order]")
![Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-Central-Excise-Act-1944-Evidentiary-Value-Cross-Examination-CESTAT-Taxscan.jpeg "Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]")
![Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Declaration-Scheme-Service-Tax-Income-declared-IDS-CESTAT-Taxscan.jpeg "Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]")
![No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-Electricity-Charges-Reimbursed-Service-CESTAT-Taxscan.jpg "No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]")
Mere Non-filing of Declaration can’t be the reason to Deny Proportionate Reversal of Credit: CESTAT [Read Order]
The CESTAT, Ahmedabad bench has held that mere non-filing of declaration cannot be a reason to deny the proportionate reversal of credit under the Cenvat Credit Rules, 2004. The appellant are...
![Mere Non-filing of Declaration can’t be the reason to Deny Proportionate Reversal of Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Mere-Non-filing-Declaration-Proportionate-Reversal-Credit-CESTAT-Taxscan.jpeg "Mere Non-filing of Declaration can’t be the reason to Deny Proportionate Reversal of Credit: CESTAT [Read Order]")
Cenvat Credit on Services for Maintaining Garden within Factory Premises allowable as It is mandated by Pollution Control Committee: CESTAT [Read Order]
The CESTAT, Ahmedabad bench has held that cenvat credit in respect of garden maintenance service for the garden being maintained within the factory premises is allowable under the Cenvat Credit...
![Cenvat Credit on Services for Maintaining Garden within Factory Premises allowable as It is mandated by Pollution Control Committee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Cenvat-Credit-Services-Maintaining-Garden-Factory-Premises-Pollution-Control-Committee-CESTAT-Taxscan.jpeg "Cenvat Credit on Services for Maintaining Garden within Factory Premises allowable as It is mandated by Pollution Control Committee: CESTAT [Read Order]")
Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]
The CESTAT, Ahmedabad bench has held that the cenvat credit cannot be denied on warranty services provided free of cost during the warranty period. The appellants approached the Tribunal...
![Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Warranty-Services-Free-of-Cost-Warranty-Period-Third-Parties-CESTAT-Taxscan-.jpeg "Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]")
No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]
The Hyderabad Customs, Excise, and Service Tax Appellate Tribunal has held that no action against the manufacturer of dutiable goods on reversal of entire amount of Cenvat credit except the amounts...
![No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Dutiable-Goods-Reversal-Cenvat-Credit-CESTAT-TAXSCAN.jpg "No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]")
Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]
The CESTAT, Ahmedabad bench, while dismissing an appeal by the service tax department against Adani Power Ltd., has allowed refund of service tax paid on the services utilized in SEZ for authorized...
![Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Adani-Power-Ltd-CESTAT-Refund-Service-Tax-paid-Service-tax-SEZ-Authorized-Operations-Taxscan.jpg "Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]")