![Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Issuance-SCN-two-years-four-months-Inspection-inappropriate-CESTAT-Excise-Demand-taxscan.jpg "Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]")
Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the excise demand, citing that issuing the SCN...
![No Evidence found to Support Allegations of Mild Steel Billets Exported as Alloy Steel Forgings: CESTAT sets aside Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/WhatsApp-Image-2024-06-28-at-10.58.58-AM.jpeg "No Evidence found to Support Allegations of Mild Steel Billets Exported as Alloy Steel Forgings: CESTAT sets aside Excise Duty Demand [Read Order]")
![Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-kolkata-SAD-Special-Additional-Duty-Imported-Goods-SAD-on-Imported-Goods-Jurisdictional-Customs-Officers-taxscan.jpg "Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]")
![No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Kolkata-IT-Services-Tax-Software-Services-tax-Short-Payment-Penalty-taxscan.jpg "No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]")
![Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/eimbursement-Taxable-Value-Service-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.webp "Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]")
Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that reimbursements for direct ABP operation costs as per written agreement are exempt from service tax. ...
![Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-Tax-Service-tax-CESTAT-kolkata-Written-Agreement-TAXSCAN.jpg "Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]")
Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty imposed on the alleged clandestine removal of goods, stating that the demand of Central...
![Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/penalty-CESTAT-Service-Tax-Central-Excise-Duty-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-kolkata-taxscan.jpg "Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]")
Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on interest equivalent on overdraft or cash credit extended by cooperative banks. ...
![Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Service-Tax-Interest-Income-from-Overdraft-Cash-Credit-CESTAT-TAXSCAN-1.jpg "Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]")
“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]
The Kolkata Bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that “Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” are Classifiable as Pyjamas and not...
![“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Girls-Leggings-Kids-Leggings-Girls-Pyjama-Half-Stocking-CESTAT-Revenue-Depts-Appeal-TAXSCAN.jpg "“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]")
Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court has held that a retracted statement under the Customs Act, 1962 cannot be said to be involuntary in the absence of examination of court. The court held that...
![Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Retracted-Statement-Calcutta-High-Court-Customs-Customs-act-Customs-tribunal-taxscan.jpg "Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]")
Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the commissioners order allowing refund as the excise duty refund rejected without verifying invoice...
![Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Kolkata-CESTAT-upholds-TAX-NEWS-Taxscan.jpg "Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]")
No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) rendered a decision to annul the penalty under Section 112 of the Customs Act, 1962, citing lack of knowledge...
![No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Gold-Concealed-in-Bags.jpg "No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")