![Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/SEZ-Distinct-Entity-CESTAT-Excise-Duty-Refund-taxscan.jpg "Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]")
Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that for the purpose of refund of the central excise...
![CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CENVAT-Credit-Invoices-CESTAT-taxscan.jpeg "CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]")
![Contract shall be Amended in lines with Subsequent Changes in Law: CESTAT upholds Proceedings against Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Contract-Import-Law-CESTAT-Importer-Taxscan.jpeg "Contract shall be Amended in lines with Subsequent Changes in Law: CESTAT upholds Proceedings against Importer [Read Order]")
![Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-Service-Tax-Dept-Revenue-Deposit-CESTAT-taxscan.jpeg "Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]")
Import of Boats for Tourism Purpose classifiable as 'Excursion Boats', Eligible for Customs Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has allowed customs exemption for the import of motorboats to be used for tourism purpose. The assessee, M/s....
![Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Import-Boats-Tourism-Excursion-Boats-Customs-Exemption-CESTAT-taxscan.jpg "Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]")
Nature of Service Irrelevant for Taxation of Reimbursement: CESTAT quashes Demand against Event Management Agency for Payment to Sub-Contractors [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the nature of services are irrelevant for the taxation of reimbursements. While holding so, the CESTAT has...
![Nature of Service Irrelevant for Taxation of Reimbursement: CESTAT quashes Demand against Event Management Agency for Payment to Sub-Contractors [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reimbursement-CESTAT-Demand-Event-Management-Agency-Payment-Sub-Contractors-taxscan.jpg "Nature of Service Irrelevant for Taxation of Reimbursement: CESTAT quashes Demand against Event Management Agency for Payment to Sub-Contractors [Read Order]")
Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]
In a ruling against Mannat international, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi principal bench has held that explanation given on the ground of illness for the...
![Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Condonation-cogent-evidence-CESTAT-taxscan.jpg "Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]")
Change of Opinion of Court in Subsequent matter would not give any Leverage to Appellants to Reopen Decisions which have attained Finality: Jammu & Kashmir HC [Read Order]
The division bench of Jammu and Kashmir and Ladakh High Court has held that a change of opinion of the court in the subsequent matter would not give any leverage to appellants to reopen decisions...
![Change of Opinion of Court in Subsequent matter would not give any Leverage to Appellants to Reopen Decisions which have attained Finality: Jammu & Kashmir HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-Leverage-Appellants-Reopen-Decisions-HC-JK-taxscan.jpeg "Change of Opinion of Court in Subsequent matter would not give any Leverage to Appellants to Reopen Decisions which have attained Finality: Jammu & Kashmir HC [Read Order]")
Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal has held that activities of camp mobilisation and demobilisation, camp establishment etc., cannot be classified as ‘Survey and...
![Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Camp-Mobilisation-Demobilisation-Camp-Establishment-Survey-Mineral-CESTAT-Service-Tax-Demand-taxscan.jpg "Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]")
Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap arising during the process of manufacture and retained by the job worker is includible in the value of...
![Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrap-Manufacture-CESTAT-Excise-Duty-Demand-taxscan.jpg "Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]")