CBIC issues Instructions for Monetary Limits in Government Litigation Appeals before Supreme Court, High Courts and CESTAT
The Central Board of Indirect Taxes & Customs (CBIC), vide F. No. 390/Misc/30/2023-JC dated November 2, 2023 has released the instructions on...
![Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Notification-CESTAT-grants-exemption-Investment-in-Plant-and-Machinery-taxscan.jpg "Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]")
![Relief to Volkswagen: CESTAT Quashes Excise Duty Demand of Approx. 24 Crores on Amount Recovered as Liquidated Damages on ground of Non-violation of Rule 6 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Volkswagen-CESTAT-Quashes-Excise-Duty-Demand-Amount-Recovered-as-Liquidated-Damages-on-ground-of-Non-violation-Central-Excise-Rules-TAXSCAN.jpg "Relief to Volkswagen: CESTAT Quashes Excise Duty Demand of Approx. 24 Crores on Amount Recovered as Liquidated Damages on ground of Non-violation of Rule 6 of Central Excise Rules [Read Order]")
![Two Customs Authorities Concurrently Orders release of Gold and currency, same cannot be Retained: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/gold-and-currency.jpg "Two Customs Authorities Concurrently Orders release of Gold and currency, same cannot be Retained: Kerala HC [Read Order]")
![Delay in Drawal of Sample changes level of Carotene in Vegetable Oil, Test Report of Customs Revenue Laboratory cannot be relied on: CESTAT upholds order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delay-in-Drawal-of-Sample-changes-level-of-Carotene-in-Vegetable-Oil-Test-Report-of-Customs-Revenue-Laboratory-CESTAT-upholds-order-of-Commissioner-TAXSCAN.jpg "Delay in Drawal of Sample changes level of Carotene in Vegetable Oil, Test Report of Customs Revenue Laboratory cannot be relied on: CESTAT upholds order of Commissioner [Read Order]")
No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sub-lease of immovable property and the leasehold right are permanently assigned are not liable to...
![No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/service-tax-Renting-of-immovable-property-Leasehold-Right-cestat-TAXSCAN.jpg "No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]")
CESTAT quashes Service Tax Demand on Execution of Sub-Lease of Vacant Land under ‘Renting of Immovable property Service’ on ground of Limitation [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on execution of sub-lease of vacant land under the category of renting of...
![CESTAT quashes Service Tax Demand on Execution of Sub-Lease of Vacant Land under ‘Renting of Immovable property Service’ on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Sub-Lease-Vacant-Land-Renting-Immovable-property-Service-TAXSCAN.jpg "CESTAT quashes Service Tax Demand on Execution of Sub-Lease of Vacant Land under ‘Renting of Immovable property Service’ on ground of Limitation [Read Order]")
CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the refund claim of Special Additional Duty (SAD) on the import of shoes on the ground of...
![CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Refund-claim-Import-of-Shoes-Allegation-taxscan.jpg "CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]")
CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT Credit of Excise Duty is allowable even if the final products are destroyed during...
![CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Excise-Duty-Final-Products-are-Destroyed-Course-of-Testing-CESTAT-taxscan.jpg "CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]")
Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Maruthi Suzuki India by quashing the excise duty demand on the manufacture of motor vehicles,...
![Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maruti-Suzuki-CESTAT-Excise-Duty-Demand-Manufacture-of-Motor-Vehicles-Spares-and-Components-Limitation-taxscan.jpg "Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]")
CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on receiving incentives amount on the ground of non-inclusion of activity under...
![CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Receiving-Incentive-ground-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the data received from the pen drive cannot be admitted as evidence, and demand of excise duty cannot be...
![No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan-1.jpg "No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]")