![Deposit in Profit & Loss Account is not ‘Duty’, Provisions of S. 11A of Central Excise Act does not Apply: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Deposit-in-Profit-Loss-Account-Duty-Provisions-of-S.-11A-Central-Excise-Act-CESTAT-taxscan.jpeg "Deposit in Profit & Loss Account is not ‘Duty’, Provisions of S. 11A of Central Excise Act does not Apply: CESTAT [Read Order]")
Deposit in Profit & Loss Account is not ‘Duty’, Provisions of S. 11A of Central Excise Act does not Apply: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that, Deposit in Profit & Loss Account is not ‘Duty’, Provisions of...
![Classification of ‘Nimbooz’ as ‘Lemonade’ or ‘Fruit Pulp or Fruit Juice Based Drinks’: Supreme to Decide [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Classification-Nimbooz-Lemonade-Fruit-Pulp-Fruit-Juice-Drinks-Supreme-Court-Taxscan.jpg "Classification of ‘Nimbooz’ as ‘Lemonade’ or ‘Fruit Pulp or Fruit Juice Based Drinks’: Supreme to Decide [Read Order]")
![Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Exemption-Claim-Rate-of-Duty-Supreme-Court-Jurisdiction-CESTAT-taxscan.jpeg "Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]")
![Partial Relief to Falcon India: CESTAT deletes Penalty, Upholds Revocation of License [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Partial-Relief-Falcon-India-CESTAT-deletes-Penalty-Revocation-License-Taxscan.jpeg "Partial Relief to Falcon India: CESTAT deletes Penalty, Upholds Revocation of License [Read Order]")
'Proper Officer' assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]
The CESTAT, Allahabad bench, while quashing the customs proceedings, held that the “Proper Officer” who assessed the Bill of Entry has the jurisdiction to issue show cause notice under section 28 of...
![Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Proper-Officer-Bill-of-Entry-Jurisdiction-Issue-Notice-CESTAT-show-cause-notice-DRI-Taxscan.jpg "Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]")
Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]
While quashing a service tax demand, the CESTAT, Ahmedabad bench has held that the demand cannot be solely on the basis of the statement recorded under section 132 of the Income Tax Act, 1961. The...
![Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Demand-service-tax-Statement-Income-Tax-Act-section-132-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]")
![Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Assesse-Interest-Pre-Deposit-Amount-CESTAT-Section-35F-Taxscan.jpeg "Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]")
CESTAT directs to Refund the Penalty Imposed for Unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act [Read Order]
The New Delhi Customs, Excise & Service Tax Appellate Tribunal has directed the revenue to refund the penalty imposed for unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act. ...
![CESTAT directs to Refund the Penalty Imposed for Unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Refund-Penalty-Cenvat-Credit-Central-GST-Act-taxscan.jpg "CESTAT directs to Refund the Penalty Imposed for Unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act [Read Order]")
![CESTAT grants Refund of CVD and SAD under Central GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Refund-CVD-SAD-Central-GST-Act-taxscan.jpeg "CESTAT grants Refund of CVD and SAD under Central GST Act [Read Order]")
No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]
The Hyderabad Customs, Excise, and Service Tax Appellate Tribunal has held that no action against the manufacturer of dutiable goods on reversal of entire amount of Cenvat credit except the amounts...
![No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Dutiable-Goods-Reversal-Cenvat-Credit-CESTAT-TAXSCAN.jpg "No Action against Manufacturer of Dutiable Goods on Reversal of Entire Amount of Cenvat Credit except amounts covered by Rule 6(5): CESTAT [Read Order]")
Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]
In a significant ruling, a two-judge bench of the Punjab and Haryana High Court comprising Justice Ajay Tewari and Justice Pankaj Jain, while dealing with an appeal relating to refund and interest on...
![Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Refund-Interest-Central-Excise-Duty-Chandigarh-High-Court-Revenues-Plea-Plea-Transfer-of-Jurisdiction-GST-GST-regime-Taxscan.jpg "Refund & Interest on Central Excise Duty: Punjab & Haryana HC dismisses Revenue’s Plea of Transfer of Jurisdiction due to GST regime [Read Order]")