CESTAT Quashes Excise Duty Demand on Clandestine Production and Removal of Copper Tubes on ground of Absence of Corroborative Evidence
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the central excise duty demand imposed on the...
![SEZ Act Overrides Procedural Lapses or Conditions in Tax Notifications under Finance Act: SEZ Units Eligible for Tax Exemptions for Authorized Operations within SEZ: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/SEZ-Act-Overrides-Procedural-Lapses-Conditions-in-Tax-Notifications-under-Finance-Act-SEZ-Units-Eligible-for-Tax-Exemptions-for-Authorized-Operations-SEZ-CESTAT-TAXSCAN.jpg "SEZ Act Overrides Procedural Lapses or Conditions in Tax Notifications under Finance Act: SEZ Units Eligible for Tax Exemptions for Authorized Operations within SEZ: CESTAT [Read Order]")
![Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Order-Denying-Credit-Supplementary-Invoices-Payment-Service-Tax-Amendments-Cenvat-Credit-Rule-CESTAT-TAXSCAN.jpg "Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]")
![Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Goods-Services-Separately-Invoice-Sales-Tax-VAT-Assessable-Value-Service-Tax-CESTAT-TAXSCAN.jpg "Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]")
![Delay in Filing Appeal by 23 Days as Director was Abroad: CESTAT directs Re-Adjudication to Decide on Condonation of Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-Filing-Appeal-Delay-Appeal-Director-CESTAT-Directs-Re-Adjudication-CESTAT-Taxscan.jpg "Delay in Filing Appeal by 23 Days as Director was Abroad: CESTAT directs Re-Adjudication to Decide on Condonation of Delay [Read Order]")
Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Tribunal has no jurisdiction to prescribe rate of interest which is prescribed by Government...
![Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tribunal-Prescribe-Rate-of-Interest-Jurisdiction-Rate-of-Interest-Government-of-India-Notification-issued-Notification-Central-Excise-Act-Central-Excise-CESTAT-Taxscan.jpg "Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]")
No Adjournment shall be Granted More than Three times to a Party during Hearing of An Excise Appeal u/s 35C of Central Excise Act: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no adjournment shall be granted more than three times to a party during the hearing of an excise...
![No Adjournment shall be Granted More than Three times to a Party during Hearing of An Excise Appeal u/s 35C of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Adjournment-Granted-Three-Party-Hearing-Excise-Appeal-Central-Excise-Act-CESTAT-TAXSCAN.jpg "No Adjournment shall be Granted More than Three times to a Party during Hearing of An Excise Appeal u/s 35C of Central Excise Act: CESTAT [Read Order]")
Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer was eligible to avail of the CENVAT credit of custom duty on inputs used for the...
![Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacturer-Manufacturer-is-Eligible-Manufacturer-is-Eligible-to-Avail-CENVAT-credit-CENVAT-credit-Custom-duty-Inputs-Fabrication-taxscan.jpg "Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]")
![Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/refund-claim-CESTAT-taxscan.jpeg "Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]")
![Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/non-functional-directors-Penalty-CESTAT-taxscan.jpeg "Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]")
Trading, not an 'Exempted Service' before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal has held that trading is not an exempted service before 01.04.2011 and the demand for tax on credit of input services...
![Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exempted-service-input-services-CESTAT-taxscan.jpeg "Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]")
Mandatory deposit u/s 35F can't be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the mandatory deposit under section 35F of the Central Excise Act, 1944 can’t be made of debit in an...
![Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/deposit-Electronic-Credit-Ledger-GST-CESTAT-taxscan.jpeg "Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]")