![Limitation Period not applicable to Refund Claim of Mistakenly Paid Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Refund-Claim-Service-Tax-CESTAT-taxscan.jpeg "Limitation Period not applicable to Refund Claim of Mistakenly Paid Service Tax: CESTAT [Read Order]")
Limitation Period not applicable to Refund Claim of Mistakenly Paid Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, has, recently, in an appeal filed before it by an appellant, held that a...
![Transport Services of Goods amounts to GTA: CESTAT allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Services-GTA-CESTAT-Refund-Claim-TAXSCAN.jpg "Transport Services of Goods amounts to GTA: CESTAT allows Refund Claim [Read Order]")
![Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/external-agencies-clandestine-CESTAT-taxscan.jpeg "Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]")
![Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-SSI-Exemption-taxscan.jpg "Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]")
![Authority cannot Mechanically impose Penalty for Short Levy or Non-Levy of Duty u/s 11AC of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/penalty-Central-Excise-Act-CESTAT-taxscan.jpg "Authority cannot Mechanically impose Penalty for Short Levy or Non-Levy of Duty u/s 11AC of Central Excise Act: CESTAT [Read Order]")
CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]
The Single Member Bench of Kolkata Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that cess on paper is not a duty of excise and refund rejected on limitation under section...
![CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cess-duty-of-Excise-Refund-CESTAT-taxscan.jpeg "CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]")
Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench granted relief to M/s. Indian Oil Corporation Limited, Refinery Division (IOC), and held that Cenvat credit is...
![Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/IOC-CESTAT-Cenvat-credit-taxscan.jpeg "Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]")
Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that cenvat credit is allowable on the amount of premium paid towards group mediclaim policy for the factory...
![Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cenvat-credit-Premium-paid-Group-Mediclaim-Policy-Factory-Employees-CESTAT-taxscan.jpeg "Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]")
Allegations howsoever Strong, cannot take place of Proof: CESTAT sets aside Revocation of Customs Broker Licence for violation of Regulation 10(d) and 10(e) of CBLR
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata set aside revocation of Customer Broker Licence which was revoked for violation of Regulation 10(d) and 10(e) of Customs Broker...
Extended Time Limit under proviso to Section 73(1) of Finance Act can be invoked, if there is positive act of Assessee to conceal anything from Department: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata held that an Extended time limit under proviso to Section 73(1) of the Finance Act can be invoked, if there is a positive act...
Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata allowed customs duty exemption under EPCG Scheme and held refractories for re-lining of furnaces is Capital Goods. M/s. Jai...
![Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Re-lining-of-Furnaces-Capital-Goods-CESTAT-Customs-Duty-Exemption-EPCG-Scheme-taxscan.jpg "Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]")
CESTAT confirms clean chit granted by DRI to MEGPTCL in an order quashing over-invoicing allegations against Firms [Read Order]
The Kolkata Bench of CESTAT, Customs Excise and Service Tax Appellate Tribunal confirmed the clean chit granted by Directorate of Revenue Intelligence (DRI) to M/s. Maharashtra Eastern Grid Power...
![CESTAT confirms clean chit granted by DRI to MEGPTCL in an order quashing over-invoicing allegations against Firms [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/CESTAT-DRI-MEGPTCL-order-over-invoicing-allegations-firms-taxscan.jpg "CESTAT confirms clean chit granted by DRI to MEGPTCL in an order quashing over-invoicing allegations against Firms [Read Order]")