![Allegation of Removal of Clandestine Without Corroborative Evidence is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Allegation-of-Removal-of-Clandestine-Without-Corroborative-Evidence-is-not-Valid-Removal-of-Clandestine-Allegation-of-Removal-of-Clandestine-Corroborative-Evidence-CESTAT-Taxscan.jpg "Allegation of Removal of Clandestine Without Corroborative Evidence is not Valid: CESTAT [Read Order]")
Allegation of Removal of Clandestine Without Corroborative Evidence is not Valid: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the allegation of removal of clandestine without...
![Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Duty-Paid-Mistake-Denied-filed-Time-Prescribed-CESTAT-TAXSCAN.jpg "Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]")
![Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-Refund-Claim-of-Service-Tax-filed-after-One-Week-of-Passing-Order-Order-CESTAT-allows-Interest-on-Refund-CESTAT-Taxscan.jpg "Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]")
![Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-tax-leviable-wireline-logging-perforation-data-processing-services-TTA-services-CESTAT-TAXSCAN.jpg "Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]")
![Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Central-Excise-Rules-Applicable-Transaction-Before-CESTAT-TAXSCAN.jpg "Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]")
Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that toll collection on behalf of the National Highway Authority of India (NHAI) cannot be considered as a...
![Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Toll-Collection-on-Behalf-of-NHAI-Cannot-be-Considered-as-Business-Auxiliary-Service-Toll-Collection-on-Behalf-of-NHAI-NHAI-CESTAT-Taxscan.jpg "Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]")
Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the adjudicating authority for rejecting the refund claim of educational cess on the...
![Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-of-Refund-Claim-of-Educational-Cess-Rejection-of-Refund-Claim-Refund-Claim-Educational-Cess-Limitation-and-Unjust-Enrichment-CESTAT-Taxscan.jpg "Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]")
Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported pre-packaged goods should be intended for retail sale to avail the benefit of Special...
![Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Imported-Pre-packaged-Goods-Retail-Sale-Avail-Benefit-of-SAD-CESTAT-taxscan.jpg "Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]")
Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]
The Kolkata bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the post facto production of the certificate by the assessee was entitled to get the exemption under the...
![Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Post-Facto-Production-of-Certificates-Post-Facto-Production-of-Certificates-by-Assessee-Post-Facto-Production-of-Certificates-by-Assessee-Entitles-to-get-Exemption-CESTAT-Taxscan.jpg "Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]")
Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not "BAS": CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the collection of adda fee or bus stand fee by the transport corporation cannot be equated to...
![Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collection-of-Adda-Fee-Transport-Corporation-Statutory-Function-BAS-CESTAT-taxscan.jpg "Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]")
CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the interim order passed by the Commissioner (Appeals) for rejecting the claim of refund of educational...
![CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Interim-Order-for-Rejecting-Claim-of-Refund-of-Educational-Cess-on-ground-of-Non-Inclusion-of-Refund-in-Area-Based-Exemption-Notification-TAXSCAN.jpg "CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]")
Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods are not liable for confiscation even if the bulk packages did not contain any details of the...
![Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-are-Not-Liable-for-Confiscation-Even-if-Bulk-Package-Did-not-Contain-Details-of-Manufacturer-PFA-Act-CESTAT-TAXSCAN-1.jpg "Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]")