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...
![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]")
![Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Mining-of-Natural-Resources-Tax-Exemption-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]")
![Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Filing-of-CA-Certificate-Non-Filing-CA-Certificate-CA-Procedural-Lapse-Legislative-Intent-Refund-Exporter-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]")
![CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Penalty-Customs-Act-Independent-Corroborative-Evidence-Corroborative-Evidence-Customs-Excise-Service-Tax-taxscan.jpg "CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]")
CESTAT orders Fresh Adjudication on Absolute Confiscation of Mosquito Swatter without question of Redemption [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication on absolute confiscation of mosquito swatter without question of redemption. The...
![CESTAT orders Fresh Adjudication on Absolute Confiscation of Mosquito Swatter without question of Redemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Adjudication-Mosquito-Swatter-TAXSCAN.jpg "CESTAT orders Fresh Adjudication on Absolute Confiscation of Mosquito Swatter without question of Redemption [Read Order]")
Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports...
![Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Redemption-fine-penalty-imported-goods-Exim-Policy-CESTAT-Customs-Excise-Service-Tax-imports-fine-value-of-imported-goods-taxscan-.jpg "Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]")
![Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-time-barred-SCN-Customs-Excise-Service-Tax-taxscan.jpg "Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]")
No Restriction under Cenvat Rule on not using prime quality material in Manufacture of Final Product, CENVAT credit cannot be denied: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that there is no restriction under the Cenvat Rule on not using prime quality material in the...
![No Restriction under Cenvat Rule on not using prime quality material in Manufacture of Final Product, CENVAT credit cannot be denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Rule-quality-material-Final-Product-CENVAT-credit-CESTAT-Customs-excise-Service-Tax-taxscan.jpg "No Restriction under Cenvat Rule on not using prime quality material in Manufacture of Final Product, CENVAT credit cannot be denied: CESTAT [Read Order]")
Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that earlier payments made through Cenvat Account are to be re-credited on payment of duty in cash. The...
![Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payments-Cenvat-Account-payment-of-Duty-payment-of-Duty-in-Cash-CESTAT-taxscan.jpg "Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT [Read Order]")
Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench set aside denial of credit of input services used for removal and disposal of Fly Ash and recognised that Fly Ash is...
![Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fly-Ash-Captive-Power-Plant-CESTAT-denial-of-Credit-Input-Services-Disposal-of-Fly-Ash-taxscan.jpg "Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]")
Possession of Ornaments, not an Offence: CESTAT allows to Release of Gold Balas from Custody [Read Order]
The Kolkata Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )held that the possession of ornaments is not an offence and allowed to release of Gold Balas from custody. The Appellant...
![Possession of Ornaments, not an Offence: CESTAT allows to Release of Gold Balas from Custody [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Possession-of-Ornaments-Ornaments-Offence-CESTAT-Gold-Balas-Gold-taxscan.jpg "Possession of Ornaments, not an Offence: CESTAT allows to Release of Gold Balas from Custody [Read Order]")