![Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Mumbai-Panch-witnesses-Excise-Act-penalty-cross-examination-Evidence-from-Panch-Witnesses-TAXSCAN.jpg "Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]")
Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]
The Mumbai bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) viewed that evidence from panch witnesses without allowing cross...
![Determination of eligible amount of drawback on change in rate: CESTAT remands for adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Mumbai-CESTAT-Remands-for-Adjudication-Adjudication-Drawback-rate-change-Customs-Duty-drawback-rate-TAXSCAN.jpg "Determination of eligible amount of drawback on change in rate: CESTAT remands for adjudication [Read Order]")
![Trading Services Falling outside the purview of Service Tax under the Finance Act, 1994 are Under the Exclusive Jurisdiction of the State Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-mumbai-service-tax-Service-Tax-for-Trading-services-Trading-services-service-tax-exemptions-Taxscan.jpg "Trading Services Falling outside the purview of Service Tax under the Finance Act, 1994 are Under the Exclusive Jurisdiction of the State Government: CESTAT [Read Order]")
![Loss in transit is not Includible for Computation of ‘assessable value’ under rule 3 of CENVAT credit rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Loss-in-transit-Computation-assessable-value-CENVAT-credit-CESTAT-TAXSCAN.jpg "Loss in transit is not Includible for Computation of ‘assessable value’ under rule 3 of CENVAT credit rules: CESTAT [Read Order]")
![Service Tax on Receipts from Special Purpose Vehicles: Supreme Court issues Notice to ICICI [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Special-Purpose-Vehicles-Supreme-Court-Notice-ICICI-Receipts-Taxscan.jpg "Service Tax on Receipts from Special Purpose Vehicles: Supreme Court issues Notice to ICICI [Read Order]")
![CESTAT allows to avail Un-Utilized Cenvat Credit on Export of Input Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cenvat-Credit-Export-of-Input-Services-CESTAT-TAXSCAN.jpg "CESTAT allows to avail Un-Utilized Cenvat Credit on Export of Input Services [Read Order]")
LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that LED lights, fixtures and control panels are not inputs for purpose of taxable output service. The...
![LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/LED-lights-Fixtures-Control-Panels-Taxable-Output-Service-CESTAT-LED-lights-Fixtures-and-Control-Panels-are-not-Inputs-taxscan.webp "LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]")
Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that witness relied upon by the central excise authorities not acceptable evidence in absence of...
![Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]")
![Ostensible Eligibility for Benefit of Customs Notification: CESTAT Remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Ostensible-Eligibility-Benefit-Customs-Notification-CESTAT-TAXSCAN.jpg "Ostensible Eligibility for Benefit of Customs Notification: CESTAT Remands matter [Read Order]")
No Anti Dumping Duty applicable when plastic Injection Mould Machine was completely Manufactured using Domestic Equipment: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) observed that anti-dumping duty is not applicable when plastic injection mould machines(PIMM) are completely...
Denial of Cenvat Credit on annual maintenance Contract Service is valid as they are not used directly in the manufacturer of Excisable Goods: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that denial of cenvat credit on annual maintenance contract service is valid as they are not used...
![Denial of Cenvat Credit on annual maintenance Contract Service is valid as they are not used directly in the manufacturer of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Denial-of-Cenvat-Credit-Cenvat-Credit-Annual-Maintenance-Contract-Service-Excisable-Goods-Taxscan.jpg "Denial of Cenvat Credit on annual maintenance Contract Service is valid as they are not used directly in the manufacturer of Excisable Goods: CESTAT [Read Order]")
![CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Maharashtra-State-Power-Generation-Company-Refund-Refund-Claim-taxscan.jpg "CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]")