![Box filling and packaging ‘machine dipped match splints’ without the aid of power, no duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Box-filling-and-packaging-packaging-machine-dipped-match-splints-aid-of-power-duty-Exemption-Exemption-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Box filling and packaging ‘machine dipped match splints’ without the aid of power, no duty Exemption: CESTAT [Read Order]")
Box filling and packaging ‘machine dipped match splints’ without the aid of power, no duty Exemption: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no duty Exemption on Box filling and packaging...
![IDSC Debit notes form part of Cost of Paper and Paper Board, Constituting Cost of Production: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/IDSC-Debit-notes-Debit-notes-Cost-of-Paper-Paper-Board-Cost-of-Production-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "IDSC Debit notes form part of Cost of Paper and Paper Board, Constituting Cost of Production: CESTAT [Read Order]")
![Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Saccharomyces-Boulardii-Yeast-CESTAT-duty-demand-taxscan.jpg "Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]")
![Demand of Excise Duty for Semi-Finished Goods is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Demand-Excise-Duty-Semi-Finished-Goods-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Demand of Excise Duty for Semi-Finished Goods is Invalid: CESTAT [Read Order]")
![Machine Dipped Match Splints attracts Excise Duty: CESTAT confirms Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Machine-dipped-match-splints-CESTAT-Customs-Excise-Service-Tax-Tax-Taxscan.jpg "Machine Dipped Match Splints attracts Excise Duty: CESTAT confirms Penalty [Read Order]")
Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]
In a significant case of M/s.Royal Enfield (Unit of M/s.Eicher Motors Ltd.), the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Chennai Bench has held that unjust enrichment did not...
![Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Royal-Enfield-enrichment-Refund-arising-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]")
CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), sets aside the demand of excise duty alleging that the cost of free supply material has to be included in the...
![CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Customs-Excise-Service-Tax-Demand-of-Excise-Duty-Demand-Excise-Duty-Cost-of-Free-Supply-Material-Free-Supply-Material-Assessable-Value-Taxscan.jpg "CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]")
No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there is no liability for paying tax either under ‘construction of complex service’ or ‘works...
![No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liability-for-paying-Tax-paying-Tax-Construction-of-Complex-Service-Works-Contract-Builder-promoter-CESTAT-taxscasn.jpg "No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]")
Services to Domestic Vendors by Procuring Orders from Foreign Companies rendered are classifiable under SSBC: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench ruled that the services to domestic vendors by procuring orders from foreign companies rendered are classifiable under...
![Services to Domestic Vendors by Procuring Orders from Foreign Companies rendered are classifiable under SSBC: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Services-to-Domestic-Vendors-Foreign-Companies-SSBC-CESTAT-TAXSCAN.jpg "Services to Domestic Vendors by Procuring Orders from Foreign Companies rendered are classifiable under SSBC: CESTAT [Read Order]")
Relief to Aspinwall: CESTAT holds services by ASPIN on turnkey basis are CHA Services, Taxable as per CBEC Circular [Read Order]
In a major relief to M/s. Aspinwall and Company Ltd, the appellant, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that services by ASPIN on turnkey basis...
![Relief to Aspinwall: CESTAT holds services by ASPIN on turnkey basis are CHA Services, Taxable as per CBEC Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Aspinwall-CESTAT-services-ASPIN-CHA-Services-Taxable-CBEC-Circular-TAXSCAN.jpg "Relief to Aspinwall: CESTAT holds services by ASPIN on turnkey basis are CHA Services, Taxable as per CBEC Circular [Read Order]")
Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that clean energy cess on custom duty is includable in the calculation of customs educational cess...
![Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Clean-Energy-Cess-Custom-Customs-Educational-Cess-Educational-Cess-Higher-Education-Cess-CESTAT-Excise-Service-Tax-Taxscan.jpg "Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]")
![Penalty u/s 11AC not valid in absence of Suppression of fact to evade Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-evade-a-Duty-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Penalty u/s 11AC not valid in absence of Suppression of fact to evade Duty: CESTAT [Read Order]")