![No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Testimony-of-Witness-Relevant-Evidence-Central-Excise-Act-CESTAT-taxscan.jpg "No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]")
No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no testimony of a witness can be treated as a relevant...
![CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Excise-Duty-Demand-Clandestine-clearance-Ferro-Silico-Manganese-Corroborative-Evidence-TAXSCAN.jpg "CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]")
![Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Variable-Frequency-Drive-Controlling-Rotational-Speed-AC-Electric-Motor-Electric-inverter-CESTAT-TAXSCAN.jpg "Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]")
![No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Reversal-of-CENVAT-Credit-of-Excise-Duty-prior-to-Clearance-or-Removal-of-Goods-CESTAT-TAXSCAN.jpg "No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]")
![Service Tax for providing Corporate Guarantee not leviable if no commission received: CESTAT allows appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-for-providing-Corporate-Guarantee-leviable-commission-received-CESTAT-allows-appeal-TAXSCAN.jpg "Service Tax for providing Corporate Guarantee not leviable if no commission received: CESTAT allows appeal [Read Order]")
Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal held that Section 111(m) of Customs Act, 1994 could only be invoked only upon material particulars being declared and was a...
![Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-111m-of-Customs-Act-material-particulars-being-declared-addition-to-duty-liability-CESTAT-taxscan.jpg "Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]")
CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the management consultancy service was covered by rule 6(5) of the CENVAT Credit Rules (CCR),2004...
![CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-credit-of-Service-Tax-Management-Consultancy-Services-CCR-CESTAT-taxscan.jpg "CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]")
SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) Exemption allowable for submersible pumps when its final products were...
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Hindustan Unilever by quashing the penalty imposed under rule 26(2) of the Central Excise...
![Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Hindustan-Unilever-CESTAT-Quashes-Penalty-Central-Excise-Rules-Supplementary-Invoices-Non-involvement-of-Sale-taxscan.jpg "Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]")
Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the restriction on availment of CENVAT Credit in respect of supplementary invoices as provided under...
![Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-of-Excise-Duty-Supplementary-Invoices-Clearance-of-Goods-Sale-CCR-CESTAT-taxscan.jpg "Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]")
Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Kalki industries by quashing the excise duty demand on clearance of electrical and lighting...
![Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Kalki-Industries-CESTAT-Excise-Duty-Demand-Electrical-Lighting-Accessories-SSI-Exemption-taxscan.jpeg "Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]")
Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that trader-importers are eligible for a refund of 4% Additional Duty of Customs, even if their invoices do not...
![Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Trader-Importer-Customs-Duty-Refund-Credit-of-Duty-Endorsement-Invoices-Customs-Notification-CESTAT-taxscan.jpg "Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]")