![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg "Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AC of the Excise Act is...
![No Adverse inference against availment of CENVAT Credit: CESTAT quashes Disallowance of Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/availment-of-CENVAT-Credit-CENVAT-Credit-CESTAT-CESTAT-quashes-Disallowance-of-Credit-Disallowance-of-Credit-Credit-taxscan.jpg "No Adverse inference against availment of CENVAT Credit: CESTAT quashes Disallowance of Credit [Read Order]")
![Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Waste-and-Scrap-manufactured-goods-reversal-of-credit-duty-paid-inputs-CESTAT-taxcan.jpg "Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap: CESTAT [Read Order]")
![Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Notification-Service-Tax-Works-Contract-Services-RCM-Corporates-CESTAT-Taxscan.jpg "Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]")
Absence of Corroborative Evidence on allegation of Clandestine Manufacture and Removal of finished Goods: CESTAT quashes Duty demand
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed demand of duty on the ground that there was absence of corroborative evidence on allegation of...
Re-Issue of SCN Demanding Duty Which once dropped by Department is Not Valid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench has held that the re-issue of the Show Cause Notice ( SCN ) demanding duty which once dropped by the department is not...
![Re-Issue of SCN Demanding Duty Which once dropped by Department is Not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/SCN-Demanding-Duty-Department-CESTAT-taxscan.jpg "Re-Issue of SCN Demanding Duty Which once dropped by Department is Not Valid: CESTAT [Read Order]")
Manufacturers of Excisable Goods can take Credit of CENVAT paid on Input Services, No bar on utilization of CENVAT credit availed: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal( CESTAT ) has held that the manufacturers of excisable goods can take credit of CENVAT paid on input services and there...
![Manufacturers of Excisable Goods can take Credit of CENVAT paid on Input Services, No bar on utilization of CENVAT credit availed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Excisable-Goods-Input-Services-CENVAT-credit-CESTAT-taxscan.jpg "Manufacturers of Excisable Goods can take Credit of CENVAT paid on Input Services, No bar on utilization of CENVAT credit availed: CESTAT [Read Order]")
![Demand Duty not sustainable, when reason was not mentioned in SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Demand-Duty-SCN-CESTAT-taxscan.jpg "Demand Duty not sustainable, when reason was not mentioned in SCN: CESTAT [Read Order]")
Disallowance of Credit cannot be Done by Invoking Rule 6(3) of the Cenvat Credit Rules, 2004 Mechanically: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench held that Disallowance of Credit cannot be Done by Invoking Rule 6(3) of the Cenvat Credit Rules, 2004 Mechanically. ...
![Disallowance of Credit cannot be Done by Invoking Rule 6(3) of the Cenvat Credit Rules, 2004 Mechanically: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Credit-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Disallowance of Credit cannot be Done by Invoking Rule 6(3) of the Cenvat Credit Rules, 2004 Mechanically: CESTAT [Read Order]")
![Service Tax Paid before the Issuance of Show Cause Notice: CESTAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Show-Cause-Notice-CESTAT-Penalty-taxscan.jpeg "Service Tax Paid before the Issuance of Show Cause Notice: CESTAT sets aside Penalty [Read Order]")
No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]
In a significant ruling, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)ruled that the process of manufacture consisting of blending, bottling, and packaging of...
![No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Blending-Bottling-Packing-Alcoholic-Beverage-Business-Auxiliary-Service-CESTAT-taxscan.jpg "No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]")