![Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Suspicion-Corroborative-Evidence-CESTAT-penalty-Customs-Act-Taxscan.jpeg "Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]")
Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench comprising Mr Anil Choudhary, member (judicial) has held that, Suspicion...
![No Service Tax on Rajasthan Cooperative Dairy Federation for Collection of Service Charges from Milk Unions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Service-Tax-Rajasthan-Cooperative-Dairy-Federation-Service-Charges-Milk-Unions-CESTAT-Taxscan.jpeg "No Service Tax on Rajasthan Cooperative Dairy Federation for Collection of Service Charges from Milk Unions: CESTAT [Read Order]")
![CESTAT upholds Cancellation of License for Default on part of Courier Agency [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CESTAT-Cancellation-of-License-Courier-Agency-Taxscan.jpg "CESTAT upholds Cancellation of License for Default on part of Courier Agency [Read Order]")
![Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Galvanised-solar-structure-Solar-Power-Generation-Excise-Duty-Exemption-CESTAT-Taxscan.jpg "Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]")
![Anti-Dumping Duty paid after Validity of Notification is Refundable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Anti-Dumping-Duty-Validity-of-Notification-Refundable-CESTAT-Taxscan.jpg "Anti-Dumping Duty paid after Validity of Notification is Refundable: CESTAT [Read Order]")
Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be levied for total receipt falling below the threshold limit of Rs. 10,00,000/-...
![Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-levied-total-receipt-falling-threshold-limit-penalty-Finance-Act-CESTAT-Taxscan.jpeg "Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]")
No Exemption of Central Excise Duty for 'Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no exemption of central excise duty for 'module mounting structures’ used in solar power...
![No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Exemption-Central-Excise-Duty-Module-Mounting-Structures-Solar-Power-Water-Pumping-Systems-CESTAT-taxscan.jpeg "No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]")
![No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-levied-Liquidated-Damages-Contract-CESTAT-Taxscan.jpg "No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]")
No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]
The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law...
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")
![No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Toll-Collection-behalf-NHAI-CESTAT-Taxscan.jpg "No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]")
No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]
While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide...
![No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Malafide-Intention-Cenvat-Credit-Rent-a-Cab-service-CESTAT-deletes-Penalty-Taxscan.jpg "No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]")
Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]
The CESTAT, Delhi bench has while upholding the penalty order under Section 112 and 117 of the Customs Act, 1962, held that a regular importer has the duty to inform the department that the import...
![Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Importer-Customs-Dept-Imported-Goods-Counterfeit-Goods-CESTAT-Penalty-Taxscan.jpg "Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]")