![Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Mere-Factum-Set-of-Invoices-not-Sufficient-Prove-Clandestine-Removal-charge-CESTAT-Excise-Duty-Demand-taxscan.jpg "Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]")
Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand thereby observing that mere factum...
![Relief to UCO Bank: CESTAT upholds eligibility for Cenvat Credit of Service Tax Paid on Telephone Bills for Telephones Installed at Employees Residence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Relief-UCO-Bank-CESTAT-Cenvat-Credit-of-Service-Tax-Paid-Telephone-Bills-taxscan.jpg "Relief to UCO Bank: CESTAT upholds eligibility for Cenvat Credit of Service Tax Paid on Telephone Bills for Telephones Installed at Employees Residence [Read Order]")
![Composite Contract of Mining Service cannot be Vivisected to Demand Service Tax: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-CESTAT-Composite-Contract-of-Mining-Service-Contract-of-Mining-Service-CESTAT-on-composite-mining-contracts-Taxscan.jpg "Composite Contract of Mining Service cannot be Vivisected to Demand Service Tax: CESTAT sets aside Service Tax Demand [Read Order]")
![No Penalty imposable on Assessee without Corroborative Evidence proving Involvement in invalid Importation of BMW M5 Car: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Kolkata-CESTAT-on-BMW-M5-import-BMW-M5-Car-taxscan.jpg "No Penalty imposable on Assessee without Corroborative Evidence proving Involvement in invalid Importation of BMW M5 Car: CESTAT [Read Order]")
No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) disallowed the benefit of quantification of service tax demand as there was no intention to treat consideration...
![No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Cum-Tax-Amount-Quantification-Benefit-Tax-news-Service-Tax-taxscan-1.jpg "No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]")
Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the service tax demand for Maintenance and Repair Services on Nepal clients as there was non-fulfilment...
![Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Maintenance-and-repair-services-Convertible-foreign-exchange-Non-fulfilment-of-conditions-TAXSCAN.jpg "Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]")
Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside order rejecting refund as there was compliance of condition in the excise notification by filing RT-12...
![Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Filing-RT-12-returns-RT-12-returns-Excise-Notification-compliance-Excise-Notification-RT-12-Taxscan.jpg "Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]")
Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside service tax demand on extended period as there was proper filing of ST 3 returns and other statutory returns. The...
![Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]")
SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the order dropping the proceeding against the import of poppy seed. The show cause notice (SCN) was issued...
![SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/SCN-Demanding-Customs-Duty-investigating-fact-mismatch-CESTAT-proceeding-Import-of-Poppy-Seed-TAXSCAN.jpg "SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]")
Export attempt of 19650 kg Red Sanders in Violative of FTP: CESTAT sets aside Penalty on Customs Broker in absence of Mensrea
In a recent judgement, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty under the Customs Act, 1962 which was imposed on the Customs Broker....
CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of 'Other Machines': CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has observed that the CTC machine for tea leaf cutting cannot perform versatile functions beyond leaf cutting and...
![CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of Other Machines: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/site-image.jpg "CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of Other Machines: CESTAT [Read Order]")