![SAIL Mistakenly Availed CENVAT Credit on Same Invoices, Voluntarily Reversed Credit Before SCN: CESTAT Quashes Penalty Citing Absence of Fraud [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Chennai-CENVAT-Credit-Voluntarily-Reversed-Credit-Reversed-Credit-Show-Cause-Notice-taxscan.jpg "SAIL Mistakenly Availed CENVAT Credit on Same Invoices, Voluntarily Reversed Credit Before SCN: CESTAT Quashes Penalty Citing Absence of Fraud [Read Order]")
SAIL Mistakenly Availed CENVAT Credit on Same Invoices, Voluntarily Reversed Credit Before SCN: CESTAT Quashes Penalty Citing Absence of Fraud [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the penalty imposed on Steel Authority of India Ltd....
![Connectors used in PCBAs for Mobile Phones Classified under CTH 85177090, Exempted from BCD under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Printed-Circuit-Board-Assemblies.jpg "Connectors used in PCBAs for Mobile Phones Classified under CTH 85177090, Exempted from BCD under Notification: CESTAT [Read Order]")
![Chettinad Cement Fails to Prove Chettinad Builders is an Associate, Not a Related Party: CESTAT upholds Excise Duty Recalculation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Chennai-Customs-Excise-Service-Tax-Appellate-Tribunal-Chettinad-Cement-TAXSCAN.jpg "Chettinad Cement Fails to Prove Chettinad Builders is an Associate, Not a Related Party: CESTAT upholds Excise Duty Recalculation [Read Order]")
![Customs appeal u/s 129A (3) can be filed before CESTAT within three months of the communication of the order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Customs-Section-129A-3-of-Customs-Act-TAXSCAN.jpg "Customs appeal u/s 129A (3) can be filed before CESTAT within three months of the communication of the order: CESTAT [Read Order]")
![Use of r-DNA Technology in Manufacturing of Diabetes Insulin amounts to A Mono Component Insulin: CESTAT allows Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Chennai-Customs-Excise-Service-Tax-Appellate-Tribunal-Customs-Customs-Duty-TAXSCAN.jpg "Use of r-DNA Technology in Manufacturing of Diabetes Insulin amounts to A Mono Component Insulin: CESTAT allows Customs Duty Exemption [Read Order]")
Coating Machine must be Classified under Specific Entry for Machinery for Aerating Beverages over General Residual as Mandated by GIR 3: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the Coating Machine "Innopet Plasmax System 20Q" should be classified under the specific tariff...
![Coating Machine must be Classified under Specific Entry for Machinery for Aerating Beverages over General Residual as Mandated by GIR 3: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Coating-Machine-Coating-machine-classification-under-GIR-3-CESTAT-coating-machine-Case-Taxscan.jpg "Coating Machine must be Classified under Specific Entry for Machinery for Aerating Beverages over General Residual as Mandated by GIR 3: CESTAT [Read Order]")
Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that penalties and confiscation become unwarranted once an importer voluntarily accepted the enhancement...
![Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Importer-minimum-import-price-DGFT-minimum-import-price-rules-CESTAT-taxscan.jpg "Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]")
Wrongful Refund Under Customs Act: CESTAT Directs Fresh Adjudication due to Violation of Principles of Natural Justice [Read Order]
In a significant ruling, the Customs Excise & Service Tax Appellate Tribunal, Chennai (CESTAT) clarified that the recovery of a wrongly sanctioned refund cannot be upheld if it violates the...
![Wrongful Refund Under Customs Act: CESTAT Directs Fresh Adjudication due to Violation of Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/cestat-chennai-service-tax-Custom-act-Adjudication-Principles-of-Natural-Justice-taxscan.jpg "Wrongful Refund Under Customs Act: CESTAT Directs Fresh Adjudication due to Violation of Principles of Natural Justice [Read Order]")
‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that ‘when the department has collected excise duty on finished products, the credit availed on the inputs...
![‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Excise-duty-Excise-duty-on-finished-products-taxscan.jpeg "‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]")
Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]
In a recent case, the Chennai bench of the Customs , Excise & Service Tax Appellate Tribunal ( CESTAT ) held that non-submission of inventory on denim fabrics is not a ground to disallow DBK...
![Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Denim-Fabrics-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Taxscan.jpg "Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]")
No Suppression of Facts/Wilful Mis-statement by Hyundai Motors: CESTAT says No Penalty and Redemption Fine can be Imposed [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Chennai (CESTAT) recently absolved Hyundai Motors from the imposition of penalty or redemption fine in llight of being satisfied that there...
![No Suppression of Facts/Wilful Mis-statement by Hyundai Motors: CESTAT says No Penalty and Redemption Fine can be Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Suppression-Facts-Wilful-Mis-statement-Hyundai-Motors-CESTAT-No-Penalty-Redemption-Fine-Imposed-taxscan.jpg "No Suppression of Facts/Wilful Mis-statement by Hyundai Motors: CESTAT says No Penalty and Redemption Fine can be Imposed [Read Order]")
CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]
In a decision that strengthens the rights of taxpayers transitioning into the GST regime, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai, has ruled in favour of Madura...
![CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Reverse-Charge-Mechanism-Service-Tax-refund-under-RCM-RCM-refund-eligibility-RCM-taxscan.jpg "CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]")