![Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Burden-proving-Goods-foreign-Providing-Documentary-Evidence-CESTAT-TAXSCAN.jpg "Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]")
Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench observed that the Burden of proving goods is of foreign origin is on...
![No Service Tax liability on hire purchase and Financial Lease Agreement entered prior to 16.07.2001, although Payments were received: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-liability-agreement-payments-received-CESTAT-TAXSCAN.jpg "No Service Tax liability on hire purchase and Financial Lease Agreement entered prior to 16.07.2001, although Payments were received: CESTAT [Read Order]")
![Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Valuation-of-Import-Goods-Import-Goods-Import-Prime-Material-CESTAT-Computation-LME-Prices-Customs-Excise-Service-Tax-Taxscan.jpg "Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]")
![Excise Appeal filed beyond time limit prescribed under Section 85 (3) not maintainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Appeal-Excise-Appeal-CESTAT-Customs-taxscan.jpg "Excise Appeal filed beyond time limit prescribed under Section 85 (3) not maintainable: CESTAT [Read Order]")
![No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-penalty-Cenvat-Credit-Rules-evidence-CENVAT-Credit-CESTAT-TAXSCAN.jpg "No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]")
Service Tax Refund: CESTAT remands back matter for consideration of Documentary Evidence and Departmental Records [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter for consideration of documentary evidence and departmental records in a case regarding...
![Service Tax Refund: CESTAT remands back matter for consideration of Documentary Evidence and Departmental Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Refund-Service-Tax-CESTAT-consideration-of-documentary-evidence-departmental-records-documentary-evidence-taxscan.jpg "Service Tax Refund: CESTAT remands back matter for consideration of Documentary Evidence and Departmental Records [Read Order]")
Violation of Section 11AC of CEA: CESTAT Orders to Pay 25% of Penalty within 30 days from date of Communication of Order [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered to pay 25% of penalty within 30 days from date of communication of order for violation of Section 11AC of...
![Violation of Section 11AC of CEA: CESTAT Orders to Pay 25% of Penalty within 30 days from date of Communication of Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Violation-Section-11AC-of-CEA-CESTAT-penalty-communication-of-order-TAXSCAN.jpg "Violation of Section 11AC of CEA: CESTAT Orders to Pay 25% of Penalty within 30 days from date of Communication of Order [Read Order]")
Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench comprising PK Choudhary, Judicial Member and K Anpazhakan, Technical Member allowed excise duty exemption on the...
![Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-of-Duty-Iron-Scrap-CENVAT-Credit-CENVAT-Credit-Account-Refund-PLA-CESTAT-Excise-Duty-Exemption-Excise-Duty-Taxscan.jpg "Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]")
Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), reiterated the Supreme Court decision, wherein it was held that Claims or claim of any debts cannot be...
![Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claims-Claim-Debts-Corporate-Debtor-Transfer-Date-CESTAT-Supreme-Court-Decision-Taxscan.jpg "Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]")
Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that statutory limitation period under Section 11B Central Excise Act, 1944 not applicable to service tax refund...
![Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Statutory-limitation-period-Central-Excise-Act-service-tax-refund-amount-paid-tax-CESTAT-TAXSCAN.jpg "Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]")
Iron, Steel, Cement, Welding Electrodes used in Manufacture of Storage Tanks and Pollution Control Systems are Capital Goods: CESTAT sets aside Disallowance of Cenvat Credit
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), set aside the disallowance of Cenvat Credit and observed that iron, steel, cement, welding electrodes used in...
No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]
In a significant case of Tata International Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on Business...
![No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-Business-Auxiliary-Services-Foreign-Principal-CESTAT-Tata-International-Ltd-taxscan.jpg "No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]")