![Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-of-utilized-CENVAT-Credit-returned-for-rectifying-the-deficiencies-cannot-be-held-time-barred-CESTAT-TAXSCAN.jpg "Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]")
Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Refund Claim of utilized CENVAT Credit...
![Payment of entire Duty and Penalty: CESTAT holds direction to remand matter is unnecessary [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Payment-Duty-and-Penalty-CESTAT-remand-taxscan.jpg "Payment of entire Duty and Penalty: CESTAT holds direction to remand matter is unnecessary [Read Order]")
![Service rendered at Integral place of Business is eligible to avail CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Service-Business-CENVAT-Credit-CESTAT-taxscan.jpg "Service rendered at Integral place of Business is eligible to avail CENVAT Credit: CESTAT [Read Order]")
![Allegation of Issuance of Bills in Name of Proprietor and other units: CESTAT sets aside Denial of Credit on Chartered Accountant Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Issuance-of-Bills-CESTAT-Denial-of-Credit-Chartered-Accountant-Services-taxscan.jpg "Allegation of Issuance of Bills in Name of Proprietor and other units: CESTAT sets aside Denial of Credit on Chartered Accountant Services [Read Order]")
![Reversing Credit under protest: CESTAT upholds Refund claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Reversing-Credit-CESTAT-Refund-claim-taxscan.jpg "Reversing Credit under protest: CESTAT upholds Refund claim [Read Order]")
![CESTAT allows Credit on Computer Server and Housekeeping Services: Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Computer-Server-Housekeeping-Services-Penalty-taxscan.jpg "CESTAT allows Credit on Computer Server and Housekeeping Services: Deletes Penalty [Read Order]")
Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench held that refund claim is hit by bar of unjust enrichment when no documents are produced to prove incidence of duty...
![Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-documents-Buyers-CESTAT-taxscan.jpg "Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]")
Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]
The pre-shipment inspection certificate is mandatory at the time of clearance of the goods by an importer, any other person including Steamer Agent has no locus of responsibility, the Chennai bench...
![Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Pre-Shipment-Inspection-Certificate-mandatory-Goods-Importer-Steamer-Agent-Locus-CESTAT-Customs-penalty-taxscan.jpeg "Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]")
Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the Consification of goods and penalty imposed under Customs Act as it was solely based on a statement...
![Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Customs-Act-CESTAT-taxscan.jpg "Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]")
Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that remand of matter on non-imposition of Penalty serves sufficient chance to put forward documents and...
![Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Documents-and-Evidence-CESTAT-taxscan.jpg "Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]")
CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai set aside penalty imposed on duty liability of input tax credit availed in respect of Electricity Cogeneration plant. The...
![CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-Penalty-Duty-Lability-Input-Tax-Credit-Electricity-Cogeneration-plant-taxscan.jpeg "CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]")
Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench rejected claim for refund and held that sleeping over rights for nearly ten years, cannot take shelter under law. The...
![Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-refund-claim-TAXSCAN.jpeg "Sleeping over Rights for nearly Ten years, cannot take shelter under Law: CESTAT rejects Refund claim [Read Order]")