Extended Period of Limitation could not be invoked If No Suppression & Misrepresentation of Facts: CESTAT grants partial relief to Oriental Insurance Company
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench while granting the partial relief to Oriental Insurance Company Limited...
![Rule 6(3A) Formula can be used to only proportionately divide Credit taken on Common Input Services, Deny Credit attributable to Exempted Services: CESTAT grants relief NSAIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/CESTAT-NSAIL-Taxscan.jpg "Rule 6(3A) Formula can be used to only proportionately divide Credit taken on Common Input Services, Deny Credit attributable to Exempted Services: CESTAT grants relief NSAIL [Read Order]")
![Onus to prove Non-Smuggled nature of Seized Gold lies on the Possessor: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/smuggle-seized-gold-possessor-CESTAT-Taxscan.jpg "Onus to prove Non-Smuggled nature of Seized Gold lies on the Possessor: CESTAT [Read Order]")
Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Chandigarh Bench ruled that the Customs Department failed to issue Show Cause Notice for recovery of Custom Duty, so the issue of...
![Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Custom-Dept-recovery-of-Custom-Duty-CESTAT-Taxscan.jpg "Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]")
Time Limit for filing Refund Claim of SAD paid by Importer: CESTAT Larger Bench to consider Relief to Importer If Goods are not sold within One Year
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench referred the issue of time limit prescribed for filing refund claim of SAD paid by the importer to the larger bench so...
Major Relief to SAIL: Cenvat Credit not to be reversed on Waste or by-product generation during manufacturing, rules CESTAT [Read Order]
In a major relief to Steel Authority of India Limited (SAIL) ruled that the Cenvat credit should not be reversed on waste or by-product generation during manufacturing. The appellant, M/s. Steel...
![Major Relief to SAIL: Cenvat Credit not to be reversed on Waste or by-product generation during manufacturing, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/SAIL-Cenvat-credit-CESTAT-Taxscan.jpg "Major Relief to SAIL: Cenvat Credit not to be reversed on Waste or by-product generation during manufacturing, rules CESTAT [Read Order]")
![No Service Tax on Remuneration received by Partner of a Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Service-Tax-Remuneration-Partner-of-a-Firm-CESTAT-Taxscan.jpeg "No Service Tax on Remuneration received by Partner of a Firm: CESTAT [Read Order]")
Confiscation permissible only when Goods Imported are Contrary to Prohibition under Customs Act, 1962: CESTAT deletes Redemption Fine, Penalty
The Customs, Excises and Service Taxes Appellate Tribunal (CESTAT), Bangalore Bench while deleting the redemption fine and penalty reiterated that the Confiscation permissible only when the goods...
Relief to Kirloskar: Request for Reassessment be treated as Application under Section 149 of Customs Act, 1962 for amendment of Bill of Entry, rules CESTAT
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Bangalore Bench ruled that the request for reassessment be treated as application under Section 149 of Customs Act, 1962 for...
