![Interest on Export Iron Ore Fines Duty Refund: CESTAT Directs 6% Annual Interest u/s 129 E of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Interest-Export-Iron-Ore-Fines-Duty-Refund-CESTAT-Interest-us-129-E-of-Customs-Act-TAXSCAN.jpg "Interest on Export Iron Ore Fines Duty Refund: CESTAT Directs 6% Annual Interest u/s 129 E of Customs Act [Read Order]")
Interest on Export Iron Ore Fines Duty Refund: CESTAT Directs 6% Annual Interest u/s 129 E of Customs Act [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) directed a 6% annual interest under Section 129E of the Customs...
![Allegation of Gold Smuggling: CESTAT sets aside Confiscation Order as Assessee Discharges Onus u/s 123 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-excise-service-tax-appellate-tribunal-confiscation-order-TAXSCAN.jpg "Allegation of Gold Smuggling: CESTAT sets aside Confiscation Order as Assessee Discharges Onus u/s 123 of Customs Act [Read Order]")
![Intention to Smuggle Prohibited Goods cannot be Equated with attempt to Export Prohibited Goods: CESTAT sets aside Absolute Confiscation of Foreign Currency [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Intention-to-Smuggle-Prohibited-Goods-Export-Prohibited-Goods-CESTAT-Foreign-Currency-TAXSCAN.jpg "Intention to Smuggle Prohibited Goods cannot be Equated with attempt to Export Prohibited Goods: CESTAT sets aside Absolute Confiscation of Foreign Currency [Read Order]")
![Value of Export Goods is FOB Value as per S. 14 of Customs Act: CESTAT sets aside Notice Issued in absence of Mis-declaration of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Export-Goods-Value-of-Export-Goods-CESTAT-hyderabad-Section-14-of-Customs-Act-Mis-declaration-of-Goods-taxscan.webp "Value of Export Goods is FOB Value as per S. 14 of Customs Act: CESTAT sets aside Notice Issued in absence of Mis-declaration of Goods [Read Order]")
![Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-excise-service-tax-appellate-tribunal-WCS-TAXSCAN.jpg "Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]")
Section 74(1) of Finance Act Cannot be Invoked in absence of Deliberate or Intentional Non-payment of Service Tax: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that Section 74(1) of the Finance Act, 1994 cannot be invoked in absence of deliberate or intentional...
![Section 74(1) of Finance Act Cannot be Invoked in absence of Deliberate or Intentional Non-payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Section-741-of-Finance-Act-Deliberate-or-Intentional-Non-payment-of-Service-Tax-CESTAT-TAXSCAN.jpg "Section 74(1) of Finance Act Cannot be Invoked in absence of Deliberate or Intentional Non-payment of Service Tax: CESTAT [Read Order]")
Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that cenvat Credit cannot be disallowed under CENVAT Credit Rules, 2002 ( CCR ) when assessee...
![Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Cenvat-Credit-Disallowed-CCR-Assessee-Regularly-Cenvat-Credit-Input-Service-Books-of-Account-CESTAT-taxscan.jpg "Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]")
Process of Cutting Jumbo and Slitting does not fall under Definition of Manufacturing as per Section 2 (f) of Central Excise Tariff Act: CESTAT
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the process of cutting jumbo rolls and slitting does not fall under the definition of manufacturing...
Taxpayer is liable to pay Interest on Service Tax Paid in Delayed Manner: CESTAT Upholds Rejection of Refund Claim [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the rejection of the refund claim, affirming that the taxpayer is liable to pay interest on service tax...
![Taxpayer is liable to pay Interest on Service Tax Paid in Delayed Manner: CESTAT Upholds Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-CESTAT-hyderabad-Service-tax-Rejection-of-refund-claim-TAXSCAN.jpg "Taxpayer is liable to pay Interest on Service Tax Paid in Delayed Manner: CESTAT Upholds Rejection of Refund Claim [Read Order]")
![Emergency Response Services, Including Police and Fire Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Emergency-Response-Services-Police-and-Fire-Service-Tax-CESTAT-taxscan.jpg "Emergency Response Services, Including Police and Fire Exempt from Service Tax: CESTAT [Read Order]")
Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that refund under Section 11B of the Central Excise Act is not applicable if the taxpayer was unable...
![Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-Central-Excise-Act-Refundable-Taxpayer-Utilize-Cenvat-Credit-CESTAT-taxscan.jpg "Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]")
Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty under section 112 of the Customs Act after the taxpayer provided an explanation regarding...
![Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayer-source-of-Money-Purchase-of-Gold-CESTAT-Penalty-Customs-Act-taxscan.jpg "Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")