![Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Service-Tax-Rendered-for-SEZ-SEZ-Taxscan.jpg "Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]")
Denial of Refund Claim on Service Tax Rendered for SEZ: CESTAT Remands Matter for Adjudication [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT ) remanded matter on denial of refund claim...
![Refund for Unutilized CENVAT Credit Rejected without Proper Notice: CESTAT Orders Re-Examination Citing Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-CENVAT-Credit-Natural-Justice-Taxscan.jpg "Refund for Unutilized CENVAT Credit Rejected without Proper Notice: CESTAT Orders Re-Examination Citing Violation of Natural Justice [Read Order]")
![Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Customs-Duty-Exemption-Notification-Post-Importation-Conditions-Customs-Department-taxscan.jpg "Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]")
![Dept must Automatically Return EDD upon Finalizing Provisional Assessment without Requiring Refund Application: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Return-EDD-Refund-Application-taxcsan.jpg "Dept must Automatically Return EDD upon Finalizing Provisional Assessment without Requiring Refund Application: CESTAT [Read Order]")
![CESTAT restores Suspended License of CHA in absence of Proof for Violation of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Violation-CBLR-Taxscan.jpg "CESTAT restores Suspended License of CHA in absence of Proof for Violation of CBLR [Read Order]")
CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) overturned the penalties ruling that the Amnesty Scheme does not provide for penalties in cases that have been...
![CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Penalty-as-Amnesty-Scheme-Amnesty-Scheme-Penalty-Penalties-for-Settled-Cases-taxscan.jpg "CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [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. ( SAIL ), which had mistakenly availed CENVAT...
![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]")
Connectors used in PCBAs for Mobile Phones Classified under CTH 85177090, Exempted from BCD under Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that connectors imported for use in Printed Circuit Board Assemblies (PCBAs) of mobile phones were correctly...
![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]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Chettinad Builders Private Limited ( CBPL ) was a "related party" as the appellant failed to prove...
![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]
In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that appeal under section 129A (3) of the Customs Act can be filed before CESTAT...
![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]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that Use of r-DNA Technology in Manufacturing of Diabetes Insulin Amounts to A Mono Component Insulin and...
![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]")