![Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Re-Warehousing-of-the-Goods-Substantial-Evidence-Assumption-CESTAT-taxscan.jpeg "Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]")
Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal has held that allegation of non-re-warehousing of the goods prove by...
![Voluntarily Acceptance and Willingness to Pay the Duty at the Enhanced rate Exempt from Liability of Confiscation and Redemption Fine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Voluntarily-Pay-the-Duty-Confiscation-Redemption-CESTAT-taxscan.jpeg "Voluntarily Acceptance and Willingness to Pay the Duty at the Enhanced rate Exempt from Liability of Confiscation and Redemption Fine: CESTAT [Read Order]")
![Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Foreign-Service-Provider-Telecommunication-Service-Not-Liable-Service-Tax-CESTAT-Taxscan.jpeg "Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]")
![Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Third-Party-Clandestine-Removal-Independent-Evidence-CESTAT-Taxscan.jpeg "Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]")
![Refund of Deposit during Investigation: CESTAT allows Interest @12% from the Date of Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Refund-Deposit-Investigation-CESTAT-Interest-Date-of-Deposit-Taxscan.jpg "Refund of Deposit during Investigation: CESTAT allows Interest @12% from the Date of Deposit [Read Order]")
No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]
The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law...
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")
Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]
The CESTAT, Kolkata bench has held that since the sale and manufacture are inter-connected, the cenvat credit is available on the amount of sales commission. The Appellant is engaged in the...
![Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-and-Manufacture-Inter-Connected-Manufacturer-eligible-avail-Cenvat-Credit-on-Sales-Commission-CESTAT-Taxscan.jpeg "Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]")
![Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Declaration-Scheme-Service-Tax-Income-declared-IDS-CESTAT-Taxscan.jpeg "Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]")
Enhancement of Value on Voluntary Statement cannot be a Ground to invoke Penal Provisions/Confiscation: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held enhancement of value on voluntary statement cannot be a ground to invoke penal provisions/confiscation. ...
![Enhancement of Value on Voluntary Statement cannot be a Ground to invoke Penal Provisions/Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Voluntary-Statement-Penal-Provisions-Confiscation-CESTAT-taxscan.jpeg "Enhancement of Value on Voluntary Statement cannot be a Ground to invoke Penal Provisions/Confiscation: CESTAT [Read Order]")
Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made available any goods to the service provider and holds...
![Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-CESTAT-export-Service-Tax-taxscan.jpeg "Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
![CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Refund-Service-Tax-Long-Term-Lease-Industrial-Land-taxscan.jpg "CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]")
![No Leniency since Assessee misappropriated Government Money: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Leniency-Assessee-misappropriated-Government-Money-CESTAT-Taxscan.jpg "No Leniency since Assessee misappropriated Government Money: CESTAT [Read Order]")