![No Allegation of Suppression or Misstatement of Facts or any other Sub-Clauses of Section 11 A(4) of CEA: CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Allegation-of-Suppression-Allegation-Misstatement-of-Facts-CESTAT-quashes-SCN-CESTAT-SCN-CEA-taxscan.jpg "No Allegation of Suppression or Misstatement of Facts or any other Sub-Clauses of Section 11 A(4) of CEA: CESTAT quashes SCN [Read Order]")
No Allegation of Suppression or Misstatement of Facts or any other Sub-Clauses of Section 11 A(4) of CEA: CESTAT quashes SCN [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed a show cause notice (SCN) as there was no allegation...
![Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Import-of-Timber-Logs-made-by-Payment-Import-of-Timber-Logs-Payment-Customs-Duty-SAD-CESTAT-allows-Refund-against-unsold-goods-taxcan.jpg "Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]")
![Permitting Expansion of Manufacturing Facilities and Comply with Process Design of Supplier Technology not result in Manufacture of Export Gas: CESTAT sets aside Excise Duty Demand against JSW Steel Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Permitting-Permitting-Expansion-Expansion-of-Manufacturing-Facilities-CESTAT-taxscan.jpg "Permitting Expansion of Manufacturing Facilities and Comply with Process Design of Supplier Technology not result in Manufacture of Export Gas: CESTAT sets aside Excise Duty Demand against JSW Steel Limited [Read Order]")
![Used Digital Multifunction Machine can be Released on Payment of Redemption Fine of 10% and Penalty of 5% of Enhanced Value of Imported goods in Absence of Market Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Used-Digital-Machine-Released-Payment-Redemption-Penalty-Value-Imported-goods-CESTAT-TAXSCAN.jpg "Used Digital Multifunction Machine can be Released on Payment of Redemption Fine of 10% and Penalty of 5% of Enhanced Value of Imported goods in Absence of Market Value: CESTAT [Read Order]")
Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]
In a significant case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund cannot be rejected when the assessee produced sufficient documents...
![Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Refund-Rejected-Assessee-Produced-Sufficient-Documents-Prove-Payment-Service-Tax-CESTAT-TAXSCAN.jpeg "Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]")
Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of conducting examination falls under the category of business auxiliary service and was...
![Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Conducting-Examination-BAS-Exemption-Service-Tax-Notification-CESTAT-TAXSCAN.jpg "Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]")
CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of the demand of service tax on service of examining the ground of non-falling of service...
![CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-Service-Tax-Service-Examination-Non-falling-TAXSCAN.jpeg "CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]")
CESTAT quashes Penalty Imposed for Revocation of Permission Granted for Operating as Ship Chandler’s on Ground of Non Violation of Section 89 of Customs Act [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for revocation of permission granted for operating as ship chandlers on the ground...
![CESTAT quashes Penalty Imposed for Revocation of Permission Granted for Operating as Ship Chandler’s on Ground of Non Violation of Section 89 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Penalty-Imposed-for-Revocation-of-Permission-Granted-for-Operating-as-Ship-Chandlers-on-Ground-of-Non-Violation-Customs-Act-TAXSCAN.jpg "CESTAT quashes Penalty Imposed for Revocation of Permission Granted for Operating as Ship Chandler’s on Ground of Non Violation of Section 89 of Customs Act [Read Order]")
Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of spares and other specific items for repair of the vessel by the Ocean-Going Vessel was...
![Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Import-of-Spares-and-Other-Specific-items-for-Repair-of-Vessel-by-Ocean-Going-Vessel-is-Eligible-for-Exemption-from-Customs-Duty-under-Exemption-Notification-CESTAT-TAXSCAN.jpg "Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]")
CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on wilful suppression with intent to evade excise duty on the ground of absence of...
![CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Penalty-Imposed-Wilful-Suppression-CESTAT-Evade-Excise-Duty-Absence-of-Conclusive-Evidence-taxscan.jpg "CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]")
CESTAT Upholds Revocation of suspension of CHA License on ground of Absence of Conclusive Evidence [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the revocation of suspension of the Custom House Agents (CHA) license on the ground of the absence of...
![CESTAT Upholds Revocation of suspension of CHA License on ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Revocation-suspension-of-CHA-License-Conclusive-Evidence-CESTAT-Upholds-Revocation-of-suspension-of-CHA-License-taxscan.jpg "CESTAT Upholds Revocation of suspension of CHA License on ground of Absence of Conclusive Evidence [Read Order]")