![Non-Compliance with Section 9D, Statements Without Cross-Examination Unsustainable for Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Kolkata-CESTAT-News-Non-Compliance-Taxscan.jpg "Non-Compliance with Section 9D, Statements Without Cross-Examination Unsustainable for Demand: CESTAT [Read Order]")
Non-Compliance with Section 9D, Statements Without Cross-Examination Unsustainable for Demand: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench held that statements without cross-examination are unsustainable...
![Goods wrongly loaded could not be Exported without clearance by Customs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Goods-wrongly-loaded-Customs-taxscan.jpg "Goods wrongly loaded could not be Exported without clearance by Customs: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 12]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Indirect-Tax-Cases-Part-12-CESTAT-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 12]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 8]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Decisions-A-Round-Up-of-all-the-CESTAT-Decisions-Taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 8]")
No Violation of Export Procedures: CESTAT sets aside Penalty Imposed on Shipping Agent u/s 114 of the Customs Act [Read Order]
In a recent ruling, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty that was imposed on the appellant, M/s. Samudera Shipping Line...
![No Violation of Export Procedures: CESTAT sets aside Penalty Imposed on Shipping Agent u/s 114 of the Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Export-Procedures-CESTAT-Penalty-Shipping-Agent-Customs-Act-taxscan.png "No Violation of Export Procedures: CESTAT sets aside Penalty Imposed on Shipping Agent u/s 114 of the Customs Act [Read Order]")
Dept denies Exemption for Wrongful CENVAT Credit use on Exempted Goods: CESTAT grants Relief as Excess Credit was reversed before SCN [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) granted exemption from tax as the excess CENVAT credit was reversed before the show cause notice was issued to the...
![Dept denies Exemption for Wrongful CENVAT Credit use on Exempted Goods: CESTAT grants Relief as Excess Credit was reversed before SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Kolkata-Cenvat-credit-Wrongful-CENVAT-Credit-on-Exempted-Goods-TAXSCAN.jpg "Dept denies Exemption for Wrongful CENVAT Credit use on Exempted Goods: CESTAT grants Relief as Excess Credit was reversed before SCN [Read Order]")
Services like Construction of Road, Bridge rendered to Government exempted from Tax: CESTAT quashes Demand Order [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed the demand order confirming that services like construction of roads, and bridges rendered to the Government...
![Services like Construction of Road, Bridge rendered to Government exempted from Tax: CESTAT quashes Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Services-Construction-of-Road-Bridge-rendered-Government-exempted-Tax-CESTAT-Demand-Order-taxscan.jpg "Services like Construction of Road, Bridge rendered to Government exempted from Tax: CESTAT quashes Demand Order [Read Order]")
Dept Denies CENVAT Credit u/r 4 of CCR: CESTAT Confirms Eligibility Citing Complete Details Available in Bills/Invoices u/r 9(2) [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) confirmed the appellant's eligibility for CENVAT Credit stating that complete details were available in...
![Dept Denies CENVAT Credit u/r 4 of CCR: CESTAT Confirms Eligibility Citing Complete Details Available in Bills/Invoices u/r 9(2) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Kolkata-Customs-Excise-Service-Tax-Appellate-Tribunal-CENVAT-Credit-TAXSCAN.jpg "Dept Denies CENVAT Credit u/r 4 of CCR: CESTAT Confirms Eligibility Citing Complete Details Available in Bills/Invoices u/r 9(2) [Read Order]")
CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) condoned the delay in filing the appeal before the Commissioner (Appeals) citing that neither party could...
![CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Condones-Delay-in-Filing-Appeal-Commissioner-Party-Conclusively-Proves-Date-of-Service-TAXSCAN.jpg "CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]")
Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Steel Authority of India Ltd. (SAIL) by allowing their refund claim for excess Service Tax paid...
![Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Relief-to-SAIL-CESTAT-Refund-Excess-Service-Tax-Paid-Reverse-Charge-Mechanism-taxscan-1.jpg "Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]")
Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, ruled in favour of the Jharkhand State Cricket Association ( JSCA ) in a service tax dispute. The case challenged...
![Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Kolkata-JSCA-Service-Tax-on-JSCA-CESTAT-Franchise-Service-Business-Auxiliary-Service-Taxscan.jpeg "Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]")