![Minor Procedural Error in Country of Origin Certificate should not Deny Tariff Benefits: CESTAT upholds Doctrine of Substantial Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Minor-Procedural-Minor-Procedural-Error-Procedural-Error-Country-of-Origin-Certificate-Deny-Tariff-Benefits-TAXSCAN.jpeg "Minor Procedural Error in Country of Origin Certificate should not Deny Tariff Benefits: CESTAT upholds Doctrine of Substantial Compliance [Read Order]")
Minor Procedural Error in Country of Origin Certificate should not Deny Tariff Benefits: CESTAT upholds Doctrine of Substantial Compliance [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai has held that a minor procedural error in a Country of Origin (COO)...
![Excise Duty Liability to be Assessed in Aggregate: CESTAT allows Set Off of Excess Duty Payments Against Shortfalls without Interest Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Chennai-CESTAT-Excise-Duty-Excise-Duty-Liability-Assessed-in-Aggregate-CESTAT-Allows-Set-Off-Excess-Duty-Payments-Shortfalls-Interest-Charges-taxscan.jpg "Excise Duty Liability to be Assessed in Aggregate: CESTAT allows Set Off of Excess Duty Payments Against Shortfalls without Interest Charges [Read Order]")
![No Penalty Applies when wrongful CENVAT Credit Claim Reversed Voluntarily before issuance of SCN: CESTAT reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-CENVAT-Credit-SCN-Show-Cause-Notice-CESTAT-Reduces-Penalty-on-CENVAT-Claim-Taxscan.jpg "No Penalty Applies when wrongful CENVAT Credit Claim Reversed Voluntarily before issuance of SCN: CESTAT reduces Penalty [Read Order]")
Transitional Credit as Vested Right cannot be Denied on Procedural or Technical Grounds: CESTAT approves Service Tax Refund Under RCM [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that transitional credit as a vested right cannot be denied based on procedural or technical grounds and...
![Transitional Credit as Vested Right cannot be Denied on Procedural or Technical Grounds: CESTAT approves Service Tax Refund Under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Transitional-Credit-Vested-Right-Denied-Procedural-Technical-Grounds-CESTAT-Service-Tax-Refund-RCM-taxscan.jpg "Transitional Credit as Vested Right cannot be Denied on Procedural or Technical Grounds: CESTAT approves Service Tax Refund Under RCM [Read Order]")
No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that customs duty cannot be demanded on imported materials intended for manufacturing if they are...
![No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Customs-Duty-fire-accident-customs-duty-customs-duty-exemption-fire-accident-customs-duty-exemption-taxscan.jpg "No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]")
Relief to RAMCO Cements: CESTAT remands CENVAT Credit Matter to determine Place of Removal on Outward GTA Services [Read order]
The Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ), Chennai granted relief to RAMCO Cements in a case surrounding eligibility to avail Central Value Added Tax ( CENVAT ) Credit. The...
![Relief to RAMCO Cements: CESTAT remands CENVAT Credit Matter to determine Place of Removal on Outward GTA Services [Read order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Customs-CENVAT-Credit-Central-Value-Added-Tax-Credit-TAXSCAN.jpg "Relief to RAMCO Cements: CESTAT remands CENVAT Credit Matter to determine Place of Removal on Outward GTA Services [Read order]")
No Allegation indicating CENVAT Credit Availment w/o Service Tax Payment under RCM: CESTAT relieves Hyundai of Rs. 63 Lakh Penalty [Read Order]
The Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ), Chennai recently quashed a penalty of Rs.63 Lakhs against Hyundai Engineering, levied on the availment of Central Value Added Tax (...
![No Allegation indicating CENVAT Credit Availment w/o Service Tax Payment under RCM: CESTAT relieves Hyundai of Rs. 63 Lakh Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-CENVAT-Credit-RCM-Central-Value-Added-Tax-Hyundai-Hyundai-Engineering-Reverse-Charge-Basis-Service-Tax-Payment-taxscan.jpg "No Allegation indicating CENVAT Credit Availment w/o Service Tax Payment under RCM: CESTAT relieves Hyundai of Rs. 63 Lakh Penalty [Read Order]")
Minor Procedural Lapses not grounds for Rejecting Special Additional Duty Refund when Taxes are Fully Paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai has ruled in favour of Noritsu India Pvt. Ltd., holding that minor procedural lapses should not prevent taxpayers from...
![Minor Procedural Lapses not grounds for Rejecting Special Additional Duty Refund when Taxes are Fully Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Special-Additional-Duty-refund-customs-refund-process-SAD-refund-taxscan.jpg "Minor Procedural Lapses not grounds for Rejecting Special Additional Duty Refund when Taxes are Fully Paid: CESTAT [Read Order]")
No Penalty Leviable under Section 11AC of Central Excise Act for SCN Issued Subsequent to Payment of Duty: CESTAT [Read Order]
In a recent ruling of The Customs Excise and Service Tax Appellate Tribunal, Chennai it was decided that no penalty should be imposed under Section 11AC of Central Excise Act for Show Cause Notice (...
![No Penalty Leviable under Section 11AC of Central Excise Act for SCN Issued Subsequent to Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Customs-central-Excise-Act-SCN-TAXSCAN.jpg "No Penalty Leviable under Section 11AC of Central Excise Act for SCN Issued Subsequent to Payment of Duty: CESTAT [Read Order]")
Once VAT Liability is Discharged, Service Tax cannot be Demanded on same Transaction: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that once the VAT liability is discharged, service tax cannot be demanded. Sai Infraaequipments Pvt....
![Once VAT Liability is Discharged, Service Tax cannot be Demanded on same Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Customs-VAT-CESTAT-2024-TAXSCAN-1.jpg "Once VAT Liability is Discharged, Service Tax cannot be Demanded on same Transaction: CESTAT [Read Order]")