![No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Penalty-Imposable-Absence-of-Intent-to-Evade-Tax-CESTAT-TAXSCAN.jpg "No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]")
No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that no penalty is imposable in the absence of intent...
![Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Service-Tax-Service-Tax-Returns-taxscan.jpg "Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]")
![Manufacturing of Ingots are exempted under Excise Notification: CESTAT allows claim of Self Credit Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Ingots-manufacturing-self-credit-refund-Ingots-taxscan.jpg "Manufacturing of Ingots are exempted under Excise Notification: CESTAT allows claim of Self Credit Refund [Read Order]")
![Demanding Service Tax under Financial Leasing without Considering Nature of Transaction is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Demanding-Service-Tax-Financial-Leasing-Considering-Nature-Transaction-CESTAT-TAXSCAN.jpg "Demanding Service Tax under Financial Leasing without Considering Nature of Transaction is invalid: CESTAT [Read Order]")
![Consolidated Hearing Notice with Multiple Hearing Dates Deemed Violation of Natural Justice Principles; CESTAT remands Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Consolidated-Hearing-Notice-CESTAT-Remands-Ex-Parte-Order-TAXSCAN.jpg "Consolidated Hearing Notice with Multiple Hearing Dates Deemed Violation of Natural Justice Principles; CESTAT remands Ex Parte Order [Read Order]")
Relief to Yamaha Motor Solution, No Service Tax payable under consulting engineer's service for Advisory Support Service: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in a ruling in the case of Yamaha Motor Solutions India Pvt. Ltd has held that Service Tax is not payable under...
![Relief to Yamaha Motor Solution, No Service Tax payable under consulting engineers service for Advisory Support Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Yamaha-Motor-Solutions-India-Yamaha-India-Service-Tax-exemption-taxscan.jpg "Relief to Yamaha Motor Solution, No Service Tax payable under consulting engineers service for Advisory Support Service: CESTAT [Read Order]")
Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that process of making lacquered plastic film not amounts to manufacture and CENVAT credit is...
![Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-CENVAT-credit-lacquered-plastic-film-taxscan.jpg "Process of making lacquered plastic film not amounts to Manufacture, CENVAT credit is admissible if such inputs are cleared on payment of duty: CESTAT [Read Order]")
![No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-service-Tax-service-Tax-BAS-BSS-CESTAT-Coils-Cutting-Plates-taxscan.jpg "No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: 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 years implies that excise duty refund was...
![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]")
Decision in Unicorn Industries cannot have bearing on past final decisions: CESTAT allows Refund of Education Cess and S&H Education Cess [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that decision in Unicorn Industries cannot have bearing on past final decisions and allowed the refund...
![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]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand against Pepsico on scrap-veg-refuse from manufacture of exempted goods. The...
![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]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT ) directed the revenue department to release seized imported garlic on furnishing bond and bank guarantee...
![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]")