![Order Directing to credit Excise Refund to Consumer Welfare Fund is not just as Incidence of Duty was Borne by Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Order-credit-Excise-credit-Excise-Refund-Duty-CESTAT-taxscan.jpg "Order Directing to credit Excise Refund to Consumer Welfare Fund is not just as Incidence of Duty was Borne by Assessee: CESTAT [Read Order]")
Order Directing to credit Excise Refund to Consumer Welfare Fund is not just as Incidence of Duty was Borne by Assessee: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the order directing to credit the Excise refund to...
![Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payments-observation-Claim-Customs-Duty-Refund-Customs-Duty-Refund-Claim-of-Customs-Duty-Refund-CESTAT-Taxscan.jpg "Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]")
![Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Customs-Act-CESTAT-Imposes-Penalty-CHA-on-Aiding-Export-of-Red-Sanders-Wood-Pillars-and-Top-TAXSCAN.jpg "Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]")
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Management, Maintenance and Repair (MMR) Service will be Treated as Exempted Service When the Service...
![MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/MMR-Service-Treated-as-Exempted-Service-Service-Provider-did-not-Receive-full-Convertible-Foreign-Exchange-Time-Period-Provided-under-Statute-CESTAT-TAXSCAN.jpg "MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]")
Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]
In a major relief to M/s. Fourrts (India) Laboratories P. Ltd, the appellant, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that physician samples are to...
![Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Fourrts-India-CESTAT-Physician-service-tax-taxscan.jpg "Relief to Fourrts India: CESTAT rules Physician samples are to be Assessed under Section 4 (1) (a) of Central Excise Act [Read Order]")
Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked unless there is evidence of fraud or collusion or...
![Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Extended-Period-Evidence-of-Fraud-Evidence-Fraud-Collusion-Wilful-Misstatement-Misstatement-CESTAT-Taxscan.jpg "Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]")
Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication as there was willingness to pay excise duty as per normal process of debonding at the...
![Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Willingness-to-Pay-Excise-Duty-As-Per-Normal-Process-of-Debonding-Excise-Duty-Debonding-at-Time-of-Exit-from-EOU-Scheme-CESTAT-orders-Fresh-Adjudication-CESTAT-Taxscan.jpg "Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]")
Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), imposed penalty of Rs 10 lakhs for smuggling gold and observed that a person who causes to make, sign or use any...
![Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Declaration-Document-liable-Document-Customs-Act-CESTAT-imposes-Penalty-of-Rs-10-Lakhs-for-Smuggling-Gold-Penalty-of-Rs-10-Lakhs-for-Smuggling-Gold-Smuggling-Gold-taxscan.jpg "Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]")
License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that once the License authority having been satisfied about fulfilment of export obligation, the Customs...
![License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/License-Authority-having-Satisfied-Fulfilment-of-Export-Obligation-Customs-Authorities-are-Bound-to-Accept-CESTAT-TAXSCAN.jpg "License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]")
No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the suspension of registration as authorized courier on observing that there is no role of courier...
![No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Role-of-Courier-Service-in-Smuggling-Gold-Role-of-Courier-Service-Courier-Service-Smuggling-Gold-Smuggling-Gold-CESTAT-Authorized-Courier-CESTAT-Taxscan.jpg "No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]")