![CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CHA-Nature-of-Goods-Consignment-CESTAT-Penalty-Customs-Act-Taxscan.jpg "CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]")
CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), deleted penalty under Section 114 of the Customs Act and...
![Relief to Aircel: CESTAT deletes Demand of Short Paid Service Tax with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Aircel-CESTAT-Demand-Short-Paid-Service-Tax-Service-Tax-Interest-Relief-to-Aircel-taxscan-.jpg "Relief to Aircel: CESTAT deletes Demand of Short Paid Service Tax with Interest [Read Order]")
![No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Customs-Broker-Customs-KYC-Importer-Records-Submitted-CESTAT-Excise-Service-Tax-Taxscan.jpg "No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]")
![PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PSI-Certificate-Appendix-FTP-CESTAT-demand-Redemption-Fine-taxscan.jpg "PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]")
![FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FOB-Value-AO-Truth-or-Accuracy-of-Value-Export-of-Goods-CESTAT-TAXSCAN.jpg "FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]")
Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that a Service Tax refund can be allowed based on a Certificate Issued by a Chartered Accountant...
![Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Service-Tax-Refund-Chartered-Accountant-Invoice-CESTAT-customs-excise-Taxscan.jpg "Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]")
Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Exemption and refund of service tax u/s 102 is applicable only to the contract which has...
![Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan-1.jpg "Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]")
Fulfilment of conditions on Board Circular: CESTAT allows Conversion from Free Shipping Bills to Advance Authorization Shipping Bills [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), allowed conversion from free shipping bills to Advance Authorization shipping bills on fulfilment of conditions...
![Fulfilment of conditions on Board Circular: CESTAT allows Conversion from Free Shipping Bills to Advance Authorization Shipping Bills [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Board-Circular-Conversion-Free-Shipping-Bills-Shipping-Bills-Free-Shipping-Bills-Advance-Authorization-Taxscan.jpg "Fulfilment of conditions on Board Circular: CESTAT allows Conversion from Free Shipping Bills to Advance Authorization Shipping Bills [Read Order]")
![Relief to Chettinad Cement: CESTAT sets aside denial of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Chettinad-Cement-CESTAT-sets-aside-denial-of-Cenvat-Credit-TAXSCAN.jpg "Relief to Chettinad Cement: CESTAT sets aside denial of Cenvat Credit [Read Order]")
![Amount not Hit by Unjust Enrichment: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Service-Tax-Refund-Service-Tax-Tax-Amount-Refund-Taxscan.jpg "Amount not Hit by Unjust Enrichment: CESTAT allows Service Tax Refund [Read Order]")
CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside order as to non-filing of Country of Origin Certificate, on non-verification of Bill of Entry. The...
![CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Country-of-Origin-Certificate-Origin-Certificate-Bill-of-Entry-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]")
Payment of 25% of Penalty is adequate to Compensate Revenue Department: CESTAT sets aside Penalty under Rule 15(2) of CENVAT Credit Rules [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) while setting aside the penalty under Rule 15(2) of CENVAT Credit Rules has held that payment of 25% of the...
![Payment of 25% of Penalty is adequate to Compensate Revenue Department: CESTAT sets aside Penalty under Rule 15(2) of CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-Revenue-Department-CESTAT-Penalty-CENVAT-Credit-Rules-taxscan.jpg "Payment of 25% of Penalty is adequate to Compensate Revenue Department: CESTAT sets aside Penalty under Rule 15(2) of CENVAT Credit Rules [Read Order]")