![CESTAT quashes Denial of Cenvat Credit on Input and Input Services, Capital Goods on Tower, Tower Material and Shelter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Denial-of-Cenvat-Credit-Cenvat-Credit-Input-Services-Capital-Goods-on-Tower-taxscan.jpg "CESTAT quashes Denial of Cenvat Credit on Input and Input Services, Capital Goods on Tower, Tower Material and Shelter [Read Order]")
CESTAT quashes Denial of Cenvat Credit on Input and Input Services, Capital Goods on Tower, Tower Material and Shelter [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed an order that denied cenvat credit on input and...
![Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Commission-BSNL-Recharge-Coupon-Mobile-Connection-Service-Tax-Business-Auxiliary-Services-CESTAT-taxscan.jpg "Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]")
![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]")
![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]
The Chandigarh bench of the Customs Excise and Service Tax (CESTAT) set aside the show cause notice (SCN) demanding excise duty as the revenue failed to Substantiate allegation of clandestine removal...
![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]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has held that Cenvat Credit availed on inputs that were written off is not subject to reversal as the recovery...
![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]")