![Appeal abates once CIRP is initiated, IRP appointed and Resolution Plan is approved: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CIRP-Initiation-Impact-on-Appeals-Appeal-CIRP-IRP-Resolution-Plan-CESTAT-taxscan.jpeg "Appeal abates once CIRP is initiated, IRP appointed and Resolution Plan is approved: CESTAT [Read Order]")
Appeal abates once CIRP is initiated, IRP appointed and Resolution Plan is approved: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appeal abates once Corporate Insolvency...
![Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Refund-Claim-of-Excess-Customs-Duty-Reassessment-of-Bill-of-Entry-itat-taxscan.jpg "Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]")
![Setback to MTR Foods: CESTAT rules “Badam Milk Drink-Ready to Drink” classifiable under Beverages containing Milk, attracts 30% Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/MTR-Foods-CESTAT-Badam-Milk-Drink-Ready-to-Drink-Beverages-Milk-taxscan.jpg "Setback to MTR Foods: CESTAT rules “Badam Milk Drink-Ready to Drink” classifiable under Beverages containing Milk, attracts 30% Customs Duty [Read Order]")
![Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charges-of-Know-How-Agreement-Required-Assessable-Value-Imported-Goods-Customs-Valuation-Rules-CESTAT-Rules-India-Oil-Corporation-TAXSCAN.jpg "Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]")
![Validity of Appropriation of Amount from total Refund of Excise Duty: CESTAT Remands Matter for Scrutinize [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Excise-duty-refund-CESTAT-Bangalore-Appropriation-of-amount-CESTAT-remand-Commissioner-scrutiny-taxscan.jpg "Validity of Appropriation of Amount from total Refund of Excise Duty: CESTAT Remands Matter for Scrutinize [Read Order]")
Penalty u/s 114 A of Customs Act, Person Liable to Duty would be Liable to Penalty Equal to Duty: CESTAT rules in Favour of IBM [Read Order]
In the case of IBM India Pvt Ltd, the Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that Penalty under section 114 A of the Customs Act, 1962 would be...
![Penalty u/s 114 A of Customs Act, Person Liable to Duty would be Liable to Penalty Equal to Duty: CESTAT rules in Favour of IBM [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-IBM-Customs-Act-Customs-Excise-TAXSCAN.jpg "Penalty u/s 114 A of Customs Act, Person Liable to Duty would be Liable to Penalty Equal to Duty: CESTAT rules in Favour of IBM [Read Order]")
Automatic Voltage Regulators classifiable under Electrical Transformers, Static Convertors, attracts 20% Duty: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Automatic Voltage Regulators classifiable under Electrical Transformers, Static Convertors and it...
![Automatic Voltage Regulators classifiable under Electrical Transformers, Static Convertors, attracts 20% Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-27.jpg "Automatic Voltage Regulators classifiable under Electrical Transformers, Static Convertors, attracts 20% Duty: CESTAT [Read Order]")
No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside penalty as there was no proof of mala fide and wilful misrepresentation by customs broker. During...
![No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mala-Fide-and-Wilful-Misrepresentation-Customs-Broker-CESTAT-Penalty-CESTAT-sets-aside-Penalty-taxscan.jpg "No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]")
Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the transfer of credit in case of closure of a factory is permissible in terms of Rule 10 of Cenvat...
![Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ghjk.jpg "Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]")
Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that Smarta Immobiliser Is only a security device to prevent vehicle theft and are classifiable ...
![Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-11.jpg "Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]")
Premium Collected Towards Savings (Investment) cannot be considered as an Exempted Service: CESTAT Rules in favour of HDFC Life Insurance CO. [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that premium Collected Towards Savings (Investment) cannot be Considered as an Exempted Service. ...
![Premium Collected Towards Savings (Investment) cannot be considered as an Exempted Service: CESTAT Rules in favour of HDFC Life Insurance CO. [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/hdfc.jpg "Premium Collected Towards Savings (Investment) cannot be considered as an Exempted Service: CESTAT Rules in favour of HDFC Life Insurance CO. [Read Order]")
Duty Exemption is Allowable u/s 5(1A) of Excise Act for First Clearance of 3500 MTs: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty exemption is allowable under section 5(1A) of the Excise Act, 1944 for the First Clearance...
![Duty Exemption is Allowable u/s 5(1A) of Excise Act for First Clearance of 3500 MTs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Duty-Exemption-Excise-Act-First-Clearance-3500-MTs-CESTAT-TAXSCAN.jpg "Duty Exemption is Allowable u/s 5(1A) of Excise Act for First Clearance of 3500 MTs: CESTAT [Read Order]")