![Havells India wins: CESTAT Classifies MCPCBs as LED Components, Not Independent Lighting Fixtures [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Havells-LED-Components-Lighting-Fixtures-taxscan.jpg "Havells India wins: CESTAT Classifies MCPCBs as LED Components, Not Independent Lighting Fixtures [Read Order]")
Havells India wins: CESTAT Classifies MCPCBs as LED Components, Not Independent Lighting Fixtures [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Metal Core Printed Circuit Boards ( MCPCBs )...
![Wrong Availment of Exemption Notification Does Not Prove Intention was to Evade Payment of Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Evade-Payment.jpg "Wrong Availment of Exemption Notification Does Not Prove Intention was to Evade Payment of Central Excise Duty: CESTAT [Read Order]")
![CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-delhi.jpg "CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation [Read Order]")
![Assessment of Two or More Bills of Entry or Shipping Bills Together is not Permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Bills-of-Entry-Shipping-Bills-taxscan.jpg "Assessment of Two or More Bills of Entry or Shipping Bills Together is not Permissible: CESTAT [Read Order]")
![Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Self-Assessed-invoke-extended-period-taxscan.jpg "Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 16]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Annual-Digest-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 16]")
Undervaluation of LG TV Panels in Import BoE: CESTAT Remands matter for verifying Customs Import Data [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi opted to remand a matter regarding undervaluation of Television Panels in the import Bill of Entry (BoE), calling for...
![Undervaluation of LG TV Panels in Import BoE: CESTAT Remands matter for verifying Customs Import Data [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/LG-TV-Panels-Import-CESTAT-Customs-Import-Data-taxscan.jpg "Undervaluation of LG TV Panels in Import BoE: CESTAT Remands matter for verifying Customs Import Data [Read Order]")
![Tyres Without BIS Markings Liable for Confiscation u/s 111 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Tyres-Without-BIS-Markings-Customs-Act-CESTAT-taxscan.png "Tyres Without BIS Markings Liable for Confiscation u/s 111 of Customs Act: CESTAT [Read Order]")
Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]
In a recent judgement, the Principal Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT )Â in New Delhi deleted the penalty imposed on the assessee under Section 114AA of the...
![Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-deletes-Penalty-CESTAT-Penalty-CESTAT-taxscan.jpg "Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]")
Deposit made 'Under Protest' without SCN cannot be Barred by Unjust Enrichment u/s 11B of Central Excise: CESTAT allows Refund [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that deposits made "under protest" without the issuance of a show cause notice (SCN) cannot be barred by...
Service Recipient Liable for 100% Tax on Imports from Non-Taxable Territory: CESTAT quashes Demand, cites Recipient's Paid Tax already [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that service recipients are liable for 100% tax on services imported from a non-taxable territory under...
![Service Recipient Liable for 100% Tax on Imports from Non-Taxable Territory: CESTAT quashes Demand, cites Recipients Paid Tax already [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Service-Recipient-Liable-Non-Taxable-Territory-Imports-from-Non-Taxable-Territory-CESTAT-CESTAT-Quashes-Demand-Paid-Tax-taxscan.jpg "Service Recipient Liable for 100% Tax on Imports from Non-Taxable Territory: CESTAT quashes Demand, cites Recipients Paid Tax already [Read Order]")
CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held CENVAT credit cannot be denied for procedural lapses if substantial compliance is met and set aside the...
![CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-New-Delhi-CENVAT-Credit-procedural-lapses-CESTAT-Sets-Aside-Reversal-taxscan.jpg "CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]")