![No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Penalty-Import-CESTAT-taxscan.jpg "No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]")
No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, has, by its order in an appeal filed by the appellant, held that no penalty...
![Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Demand-of-duty-CESTAT-taxscan.jpg "Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [Read Order]")
![Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Customs-broker-license-CESTAT-taxscan.jpg "Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]")
![CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-CENVAT-credit-electricity-cost-taxscan.jpg "CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]")
![Wrong Interpretation of relevant provisions and notifications: CESTAT sets aside Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-refund-claim-taxscan.jpeg "Wrong Interpretation of relevant provisions and notifications: CESTAT sets aside Rejection of Refund Claim [Read Order]")
![Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-Free-Import-Authorisation-Licence-CESTAT-taxscan.jpeg "Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]")
Right to Use of Trademark under Trademark License Agreement is 'Deemed Sale' subject to VAT, No Service Tax Leviable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the right to use of trademark under the Trademark License Agreement as...
![Right to Use of Trademark under Trademark License Agreement is Deemed Sale subject to VAT, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/trademark-Trademark-License-Agreement-Deemed-sale-VAT-Service-Tax-CESTAT-taxscan.jpg "Right to Use of Trademark under Trademark License Agreement is Deemed Sale subject to VAT, No Service Tax Leviable: CESTAT [Read Order]")
Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]
Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is no suppression of facts, so was held by the Customs Excise and Service Tax Appellate Tribunal...
![Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Show-cause-Notice-Finance-Act-CESTAT-taxscan.jpg "Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]")
Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]
In the case of Sky Airways, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the customs duty paid voluntarily during the investigation does not...
![Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Custom-duty-pre-deposit-refund-CESTAT-taxscan.jpg "Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]")
Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that duty deposited for a non-working period of steel rolling machine is not admissible and allowed...
![Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-deposit-steel-rolling-machine-Refund-CESTAT-taxscan.jpeg "Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]")
![Delayed Refund of Excise Duty paid during Investigation eligible for Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-Excise-Duty-Investigation-Interest-CESTAT-taxscan.jpeg "Delayed Refund of Excise Duty paid during Investigation eligible for Interest: CESTAT [Read Order]")
Inaccurate description of Reimbursement collected under Rule 6(3)(1): CESTAT deletes Addition u/s 11D [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that an inaccurate description of reimbursement collected under Rule 6(3)(1) and deletes addition u/s 11D. The...
![Inaccurate description of Reimbursement collected under Rule 6(3)(1): CESTAT deletes Addition u/s 11D [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Reimbursement-CESTAT-taxscan.jpeg "Inaccurate description of Reimbursement collected under Rule 6(3)(1): CESTAT deletes Addition u/s 11D [Read Order]")