![No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Service-Tax-Rules-Banking-charges-Invoice-Service-Tax-Input-service-distributor-excise-customs-taxscan.jpg "No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]")
No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there is no requirement to follow the procedure under...
![CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CA-Certificate-is-Not-Enough-to-Prove-Incidence-of-Duty-CESTAT-Remand-Matter-to-Original-Authority-TAXSCAN.jpg "CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]")
![EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOU-is-required-to-Pay-Excise-Duty-Pay-Excise-Duty-only-by-way-of-Cash-and-Cenvat-Credit-Excise-Duty-EOU-Raw-Materials-CESTAT-Taxscan.jpg "EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]")
![No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-evidence-proves-Unjust-enrichment-Refund-of-Excess-Paid-Duty-must-be-Credit-to-Consumer-Welfare-Fund-CESTAT-TAXSCAN.jpg "No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]")
Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Customs Broker is responsible for the act of an employee who is misrepresenting Customs House...
![Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Customs-Broker-responsible-for-Act-of-Employee-Misrepresenting-CHB-before-Customs-Authorities-Customs-Broker-Employee-CHB-Customs-Authorities-CESTAT-Taxscan.jpg "Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]")
Aswini Homeo Arnica Hair Oil classified as 'medicament' under CETA: SC rules mere Broad-Basing of Entries under CETA cannot Justify Re-Classification
In a major ruling the Supreme Court of India classified Aswini Homeo Arnica Hair Oil as 'medicament' under Central Excise Tariff Act, 1985 (CETA) and ruled that the classification of a product under...
No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench quashed the revocation of licence as no explicit findings was made that the Customs House Agent (CHA) abetted in...
![No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CHA-provisions-of-Customs-Act-CESTAT-Customs-Act-revocation-of-licence-licence-taxscan.jpg "No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]")
![Mere Registration as NBFC not enough under Service tax for levy: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Registration-NBFC-NBFC-Registration-Service-tax-for-levy-Service-tax-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Mere Registration as NBFC not enough under Service tax for levy: CESTAT [Read Order]")
![Non-Utilised portion of Cenvat Credit cannot be Claimed as Refund in cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-Utilised-portion-of-Cenvat-Credit-Non-Utilised-portion-Cenvat-Credit-Refund-in-cash-Refund-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Non-Utilised portion of Cenvat Credit cannot be Claimed as Refund in cash: CESTAT [Read Order]")
Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising PV Subba Rao, Technical Member and Dr Rachna Gupta, Judicial Member observed that procedural...
![Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Procedural-Irregularities-Apparent-Loss-Revenue-Apparent-Loss-to-Revenue-Apparent-Benefit-Benefit-Assessee-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]")
Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand holding no wilful intent to evade tax as there was regular mention of utilization of...
![Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/utilization-of-amount-ER-Returns-CESTAT-Service-Tax-demand-Evade-Tax-Evasion-of-tax-Customs-Excise-Service-Tax-Taxscan-.jpg "Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]")