![Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Tribunal-Appellate-stage-cannot-club-the-refund-claims-of-different-quarters-rules-CESTAT-TAXSCAN.jpg "Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]")
Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Tribunal at the Appellate stage cannot club the...
![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]")
![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]")