![Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Physician-Sample-Retail-Sale-Value-Governed-Central-Excise-Act-Excise-Duty-Paid-Transaction-Value-CESTAT-taxscan.jpg "Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]")
Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Physician sample not for retail sale, value...
![Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Excise-Duty-Valid-the-Transaction-Done-without-Payment-Duty-CESTAT-reduces-Penalty.jpg "Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]")
![Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-on-Manpower-Recruitment-Manpower-Recruitment-Supply-Agency-Service-Absence-of-Evidence-of-Supply-of-Manpower-CESTAT-Taxscan.jpg "Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]")
![Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursable-Expense-Subject-Levy-Service-Tax-CESTAT-TAXSCAN.jpg "Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]")
![EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOUs-par-with-Importers-Eligible-to-claim-Duty-Exemptions-Central-Excise-Act-CESTAT-TAXSCAN.jpg "EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]")
CESTAT dismisses Appeal on Acceptance of Central Excise finalized Ad Valorem Value of Copper Anode [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed an appeal on acceptance of Central Excise finalized ad valorem value of copper anode. M/s. Sesa...
![CESTAT dismisses Appeal on Acceptance of Central Excise finalized Ad Valorem Value of Copper Anode [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-dismisses-Appeal-on-Acceptance-of-Central-Excise-CESTAT-Appeal-on-Acceptance-of-Central-Excise-Appeal-Central-Excise-Ad-Valorem-Value-of-Copper-Anode-Taxscan.jpg "CESTAT dismisses Appeal on Acceptance of Central Excise finalized Ad Valorem Value of Copper Anode [Read Order]")
Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that a refund is hit by unjust enrichment when the incidence of duty has been passed on to the buyers....
![Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Unjust-Enrichment-Incidence-of-Duty-CESTAT-Buyers-taxscan.jpg "Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]")
Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]
The Chennai Bench of Customs and Excise and Service Tax Tribunal (CESTAT) has allowed the credit holding that the meal passes and group insurance were admissible input services. The appellant,...
![Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Meal-Passes-and-Group-Insurance-Services-are-Admissible-Input-Services-CESTAT-Allows-Credit-TAXSCAN.jpg "Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]")
No Penalty can be Imposed under category of ‘Renting of Immovable Property Service’ When Any Reasonable Cause for Failure in Discharging Service Tax Liability: CESTAT
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed under the category of ‘renting of immovable property services’ if any...
Cenvat Utilization by Any Unit of Same Entity would not Make Any Loss to Exchequer: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat utilization by any unit of the same entity would not make any loss to the exchequer. M/s....
![Cenvat Utilization by Any Unit of Same Entity would not Make Any Loss to Exchequer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-Utilization-by-Any-Unit-of-Same-Entity-would-not-Make-Any-Loss-to-Exchequer-Cenvat-Utilization-Loss-to-Exchequer-Loss-CESTAT-Taxscan.jpg "Cenvat Utilization by Any Unit of Same Entity would not Make Any Loss to Exchequer: CESTAT [Read Order]")
Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty and redemption fines cannot be imposed when the bill of entry has been finally assessed at...
![Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-and-Redemption-Fine-Penalty-Redemption-Fine-Bill-of-Entry-Declared-Value-CESTAT-Penalty-and-Redemption-Fine-Cannot-be-Imposed-Taxscan.jpg "Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]")
Service Tax not leviable on Clearing and Forwarding Agency Services provided Outside India: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on clearing and forwarding agency services provided outside India. ...
![Service Tax not leviable on Clearing and Forwarding Agency Services provided Outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-not-leviable-Service-Tax-Clearing-and-Forwarding-Agency-Services-Forwarding-Agency-CESTAT-taxscan.jpg "Service Tax not leviable on Clearing and Forwarding Agency Services provided Outside India: CESTAT [Read Order]")