![On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuance-of-SCN-SCN-SCN-on-Particular-Issue-has-been-Issued-Subsequent-Period-CESTAT-Taxscan.jpg "On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]")
On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that on issuance of the Show Cause Notice (SCN) on a...
![Relief to Asus India: CESTAT rules Computer System Desktops are Classifiable as ‘Automatic Data Processing Machines’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Asus-India-Asus-India-CESTAT-rules-Computer-System-Desktops-CESTAT-Automatic-Data-Processing-Machines-Taxscan.jpg "Relief to Asus India: CESTAT rules Computer System Desktops are Classifiable as ‘Automatic Data Processing Machines’ [Read Order]")
![Rejection of Transaction value or NIDB Data of Imported Goods without Disclosing Report and Reasons: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rejection-of-Transaction-value-Transaction-value-NIDB-Data-of-Imported-Goods-Imported-Goods-CESTAT-Directs-Re-adjudication-CESTAT-Re-adjudication-Taxscan.jpg "Rejection of Transaction value or NIDB Data of Imported Goods without Disclosing Report and Reasons: CESTAT directs Re-adjudication [Read Order]")
![CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-CESTAT-Quashes-Penalty-Imposed-for-Confiscation-of-Diffused-Silicon-Wafer-Penalty-Confiscation-of-Diffused-Silicon-Wafer-Diffused-Silicon-Wafer-Taxscan.jpg "CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]")
![Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Diffused-Silicon-Wafer-Semi-Conductor-Devices-IGST-Diffused-Silicon-Wafer-Considered-as-Semi-Conductor-Devices-Attracts-5-Rate-of-IGST-CESTAT-GST-Taxscan.jpg "Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]")
Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Penalisation under Rule 26 of Central Excise Rules is allowed only if party is involved in...
![Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Excise-Rules-Central-Excise-Party-is-Involved-in-Various-Activities-of-Handling-Goods-Handling-Goods-CESTAT-Taxscan.jpg "Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]")
Interest on Excise Duty Refund Starts from Date of Delay till Sanction of Refund: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the interest on Excise Duty Refund starts from the date of delay till the sanction of refund. ...
![Interest on Excise Duty Refund Starts from Date of Delay till Sanction of Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-on-Excise-Duty-Refund-Starts-from-Date-of-Delay-till-Sanction-of-Refund-Interest-Excise-Duty-Refund-Excise-Duty-Refund-CESTAT-Taxscan.jpg "Interest on Excise Duty Refund Starts from Date of Delay till Sanction of Refund: CESTAT [Read Order]")
Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter in order to determine the cenvat credit on SS Pipes and various types of Valves as capital goods and input. ...
![Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Cenvat-Credit-Cenvat-Credit-SS-Pipes-and-Various-Types-of-Valves-Cenvat-Credit-on-SS-Pipes-and-Various-Types-of-Valves-CESTAT-Remands-Matter-CESTAT-Taxsca.jpg "Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [Read Order]")
Location from where Service is Provided and Received is Immaterial for Availing Cenvat Credit on Input Services for Payment of Service Tax: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the location from where service is provided and received is immaterial for availing Cenvat credit...
![Location from where Service is Provided and Received is Immaterial for Availing Cenvat Credit on Input Services for Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Location-from-where-Service-is-Provided-and-Received-Service-Immaterial-for-Availing-Cenvat-Credit-Cenvat-Credit-Payment-of-Service-Tax-Service-Tax-Taxscan.jpg "Location from where Service is Provided and Received is Immaterial for Availing Cenvat Credit on Input Services for Payment of Service Tax: CESTAT [Read Order]")
Service Tax Applicable to Computer Network Services under "Information Technology Software Service": CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Service Tax is applicable to Computer Network Services under "Information Technology Software...
![Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Applicable-to-Computer-Network-Services-Information-Technology-Software-Service-CESTAT-TAXSCAN.jpg "Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]")
CESTAT quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for excise duty imposed for clandestine manufacturing and clearance of cigarettes on the ground...
![CESTAT quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-CESTAT-quashes-Demand-of-Excise-Duty-Demand-of-Excise-Duty-Demand-Clandestine-Manufacturing-Absence-of-Actual-Manufacturer-Taxscan.jpg "CESTAT quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]")
Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) bench delivered different opinions regarding the issue of car buyers with inflated insurance expenses to enrich...
![Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Hoodwinking-Car-Buyers-Insurance-Expenses-Enriches-Dealers-Agents-Bogus-Defruad-Exchequer-CESTAT-TAXSCAN.jpg "Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]")