![Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Excise-duty-Excise-duty-refund-Excise-duty-refund-process-taxscan.jpg "Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]")
Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that valid availment of credit after three and half...
![Decision in Unicorn Industries cannot have bearing on past final decisions: CESTAT allows Refund of Education Cess and S&H Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Education-Cess-refund-Education-Cess-Cess-refund-taxscan.jpg "Decision in Unicorn Industries cannot have bearing on past final decisions: CESTAT allows Refund of Education Cess and S&H Education Cess [Read Order]")
![CESTAT quashes Excise Duty demand against Pepsico on Scrap-Veg-Refuse from Manufacture of Exempted Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-Pepsico-Excise-Duty-demand-CESTAT-Pepsico-excise-duty-decision-Taxscan.jpg "CESTAT quashes Excise Duty demand against Pepsico on Scrap-Veg-Refuse from Manufacture of Exempted Goods [Read Order]")
![CESTAT directs to Release Seized Imported Garlic on Furnishing Bond and Bank Guarantee Covering Demand of Differential Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-CESTAT-CESTAT-garlic-import-ruling-Release-of-seized-garlic-CESTAT-Taxscan.jpg "CESTAT directs to Release Seized Imported Garlic on Furnishing Bond and Bank Guarantee Covering Demand of Differential Duty [Read Order]")
![Intention to Evade Payment of Excise duty not Established: CESTAT quashes Penalty u/r 25 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Excise-Duty-Customs-CESTAT-quashes-Penalty-TAXSCAN.jpg "Intention to Evade Payment of Excise duty not Established: CESTAT quashes Penalty u/r 25 of Central Excise Rules [Read Order]")
![Approval of Resolution Plan by NCLT Abates appeals before CESTAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-NCLT-National-Company-Law-Tribunal-NCLT-resolution-plan-approval-NCLT-decision-on-appeals-Taxscan.jpg "Approval of Resolution Plan by NCLT Abates appeals before CESTAT: CESTAT [Read Order]")
Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the serious charge of clandestine removal cannot be levelled on basis of mathematical calculation....
![Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Clandestine-Removal-CESTAT-ruling-on-Clandestine-Removal-TAXSCAN.jpg "Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]")
![Relief to BSNL: CESTAT rules Cenvat Credit cannot be Denied for Procedural Inadequacies [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/BSNL-CESTAT-rules-Cenvat-Credit-Denied-Procedural-Inadequacies-TAXSCAN.jpg "Relief to BSNL: CESTAT rules Cenvat Credit cannot be Denied for Procedural Inadequacies [Read Order]")
Activity undertaken from Outside India through Internet: CESTAT quashes Service Tax Demand on Management, Maintenance or Repair Service [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh Bench quashed service tax demand on Management, Maintenance or Repair Service as the activity was undertaken from outside...
![Activity undertaken from Outside India through Internet: CESTAT quashes Service Tax Demand on Management, Maintenance or Repair Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-Service-Tax-Demand-nternet-based-Services-Tax-news-Taxation-on-Services-taxscan.jpg "Activity undertaken from Outside India through Internet: CESTAT quashes Service Tax Demand on Management, Maintenance or Repair Service [Read Order]")
CESTAT rejects Refund of Education Cess and Secondary and Higher Education Cess Paid along with Excise Duty [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) rejected the refund of education cess and secondary and higher education cess” paid along with excise duty. ...
![CESTAT rejects Refund of Education Cess and Secondary and Higher Education Cess Paid along with Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Education-Cess-Excise-Duty-Cess-TAXSCAN.jpg "CESTAT rejects Refund of Education Cess and Secondary and Higher Education Cess Paid along with Excise Duty [Read Order]")
Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the non-imposition of penalty under Section 11A of the Central Excise Act, 1944 as there was no...
![Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Non-Imposition-of-Penalty-Penalty-Excise-Customs-TAXSCAN.jpg "Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]")
No Actual Service of Notice of Hearing by Commissioner ( Appeals ): CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand as there was no actual service of notice of hearing by Commissioner ( Appeals ). ...
![No Actual Service of Notice of Hearing by Commissioner ( Appeals ): CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-Service-Tax-Demand-Lack-of-notice-service-CESTAT-ruling-Notice-of-hearing-service-tax-appeal-Taxscan.jpg "No Actual Service of Notice of Hearing by Commissioner ( Appeals ): CESTAT quashes Service Tax Demand [Read Order]")