![Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Mens-Rea-is-Necessary-Ingredient-Necessary-Ingredient-Imposing-Penalty-Central-Excise-Rules-CESTAT-taxscan.jpg "Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]")
Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is necessary ingredient for imposing...
![Relief to Hero Motorcorp: CESTAT rules Mirror Assemble and Sari Guard are ‘Input’ under Rule 2(k) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Hero-Motorcorp-CESTAT-Mirror-Assemble-Sari-Guard-Input-Rule-TAXSCAN.jpg "Relief to Hero Motorcorp: CESTAT rules Mirror Assemble and Sari Guard are ‘Input’ under Rule 2(k) of CCR [Read Order]")
![Mere Failure to Declare does Not Amount to Willful Suppression: CESTAT sets aside Demand of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Demand-of-Excise-Duty-Demand-taxscan.jpg "Mere Failure to Declare does Not Amount to Willful Suppression: CESTAT sets aside Demand of Excise Duty [Read Order]")
![Revenue Fails to Substantiate Allegation of Clandestine Removal of Scrap: CESTAT sets aside SCN Demanding Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Revenue-Revenue-Fails-to-Substantiate-Allegation-Allegation-Clandestine-Removal-of-Scrap-Revenue-Fails-to-Substantiate-Allegation-of-Clandestine-Removal-of-Scrap-CESTAT-taxscan.jpg "Revenue Fails to Substantiate Allegation of Clandestine Removal of Scrap: CESTAT sets aside SCN Demanding Excise Duty [Read Order]")
![Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-inputs-Cenvat-Credit-availed-on-inputs-that-were-written-off-Not-Subject-to-Reversal-CESTAT-taxscan.jpg "Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]")
Benefit of Cum-Duty Pricing Applies when Invoice Price is Inclusive of Duty Payable or Paid, Regardless of Separate Duty Amount Disclosure in Invoice: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Chandigarh Bench, has held that the benefit of cum-duty pricing is applicable when the invoice price is inclusive of the duty payable...
![Benefit of Cum-Duty Pricing Applies when Invoice Price is Inclusive of Duty Payable or Paid, Regardless of Separate Duty Amount Disclosure in Invoice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Benefit-Cum-Duty-Invoice-Price-Inclusive-of-Duty-Duty-Amount-Disclosure-in-Invoice-CESTAT-taxscan.jpg "Benefit of Cum-Duty Pricing Applies when Invoice Price is Inclusive of Duty Payable or Paid, Regardless of Separate Duty Amount Disclosure in Invoice: CESTAT [Read Order]")
Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh bench has held that the extended period for invoking Section 11A of the Central Excise Act, 1944 cannot be applied...
![Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Extended-Period-Invoking-Central-Excise-Act-Evidence-Wilful-Suppression-Wilful-Suppression-of-Facts-Fraud-Collusion-or-Wilful-Default-CESTAT-taxscan.jpg "Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]")
Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the scrap generated during manufacture can be removed without payment of excise duty for job...
![Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Scrap-Generated-During-Manufacture-Removed-Payment-of-Excise-Duty-for-Job-Work-CESTAT-TAXSCAN.jpg "Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]")
![Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Conversion-From-One-Scheme-DEPB-Scheme-Customs-Act-CESTAT-taxscan.jpg "Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]")
Relief to Reebok India: CESTAT rules Technical Know-How not Registered in India, cannot be Taxable under IPR [Read Order]
In a major relief to M/s Reebok India Company, the appellant the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that technical know-how not registered in...
![Relief to Reebok India: CESTAT rules Technical Know-How not Registered in India, cannot be Taxable under IPR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Reebok-India-CESTAT-rules-IPR-Reebok-India-taxscan.jpg "Relief to Reebok India: CESTAT rules Technical Know-How not Registered in India, cannot be Taxable under IPR [Read Order]")
Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the value of free supply items cannot be included in assessable value for the purpose of...
![Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Free-Supply-Value-of-Free-Supply-Items-Items-CESTAT-taxscan.jpg "Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]")
![Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Service-Tax-Payment-of-Service-Tax-Right-to-Claim-Claim-Cenvat-Credit-CESTAT-taxscan.jpg "Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]")