![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]")
No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that no penalty on Customs Broker for abatement if Due...
![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]](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]](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]")
![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]")
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 returned for rectifying the deficiencies cannot be held...
![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]")