![Provision of S. 11BB of Excise Act not applicable for Claiming Interest on Pre-Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Excise-and-Customs-Section-11BB-of-Central-Excise-Act-TAXSCAN.jpg "Provision of S. 11BB of Excise Act not applicable for Claiming Interest on Pre-Deposit: CESTAT [Read Order]")
Provision of S. 11BB of Excise Act not applicable for Claiming Interest on Pre-Deposit: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that section 11BB of the Central Excise Act, which...
![Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Export-of-Counterfeit-Counterfeit-Customs-Act-CESTAT-Allahabad-Taxscan.jpg "Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]")
![Cenvat Credit Reversal on Electricity Wheeled out: CESTAT remands Matter in absence of Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Cenvat-Credit-Electricity-Wheeled-Electricity-Taxscan.jpg "Cenvat Credit Reversal on Electricity Wheeled out: CESTAT remands Matter in absence of Records [Read Order]")
![CESTAT upholds demand of Service tax on Agency Commission for promoting sale of vehicle [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Agency-Commission-CESTAT-Service-tax-on-Agency-Commission-TAXSCAN.jpg "CESTAT upholds demand of Service tax on Agency Commission for promoting sale of vehicle [Read Order]")
![Discounts on Sale of Goods does not attract Service Tax: CESTAT in Relief to Tata Chemicals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Tata-Chemicals-Limited-Service-Tax-Taxscan.jpg "Discounts on Sale of Goods does not attract Service Tax: CESTAT in Relief to Tata Chemicals [Read Order]")
![Non-Filing of Nil Service Tax Returns: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Service-Tax-Returns-Non-filing-of-Nil-Service-Tax-Returns-Service-Tax-taxscan.jpg "Non-Filing of Nil Service Tax Returns: CESTAT quashes Penalty [Read Order]")
Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside a demand of Rs. 6.12 crore for alleged irregularities in the distribution of CENVAT credit citing...
![Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Berger-Paints-Alleged-Misallocation-CA-Certificate-Confirms-Proportionate-Distribution-taxscan.jpg "Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]")
Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]
The Allahabad bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) struck down a demand of ₹2.81 Crore against the appellant ruling that the show cause notice ( SCN ) and the order...
![Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Lack-of-Evidence-Input-Service-Usage-Section-11A4-show-cause-notice-taxscan.jpg "Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]")
Proceedings must be initiated on ISD in allegation of wrong distribution of Cenvat credit by ISD: CESTAT rules in favour of Berger Paints [Read Order]
In a ruling in favour of Berger Paints India ltd, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that proceedings must be initiated on Input...
![Proceedings must be initiated on ISD in allegation of wrong distribution of Cenvat credit by ISD: CESTAT rules in favour of Berger Paints [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Berger-Paints-ISD-in-allegation-Input-Service-Distributer-taxscan.jpg "Proceedings must be initiated on ISD in allegation of wrong distribution of Cenvat credit by ISD: CESTAT rules in favour of Berger Paints [Read Order]")
Duty Exemption certificate cannot be invalidated as delay occurred in applying before Ministry: CESTAT upholds Amendment of Bill of Entry u/s 149 of Cutoms Act [Read Order]
In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the amendment of the bill of entry under Section 149 of the Customs Act, 1962, and...
![Duty Exemption certificate cannot be invalidated as delay occurred in applying before Ministry: CESTAT upholds Amendment of Bill of Entry u/s 149 of Cutoms Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Customs-Customs-Act-Bill-of-Entry-TAXSCAN-2.jpg "Duty Exemption certificate cannot be invalidated as delay occurred in applying before Ministry: CESTAT upholds Amendment of Bill of Entry u/s 149 of Cutoms Act [Read Order]")
Difference in balance sheet and in ST-3 returns during same period: CESTAT remands to Decide on Payment of Service Tax due to difference
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the value of material supplied for providing taxable services cannot be included in the value of...
Demanding Tax which has already been paid by Service Recipient would lead to Double Taxation: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that demanding tax which has already been paid by service recipient would lead to double taxation. The...
![Demanding Tax which has already been paid by Service Recipient would lead to Double Taxation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Demanding-Tax-Double-Taxation-Service-Recipient-Lead-to-Double-Taxation-taxscan.jpg "Demanding Tax which has already been paid by Service Recipient would lead to Double Taxation: CESTAT [Read Order]")