![CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-allows-Cenvat-Credit-Sugar-Cess-paid-CVD-Import-Raw-Sugar-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]")
CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on sugar cess paid as Countervailing...
![Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-of-ST-3-returns-by-Sub-Contractor-for-Long-Period-will-make-Intent-to-Evade-Tax-CESTAT-Invocation-of-Extended-Period-TAXSCAN.jpg "Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]")
![Lead Acid Batteries Supplied to Individual Customers to be Valued u/s 4A of Central Excise Act: CESTAT Upholds Recovery of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Lead-Acid-Batteries-Supplied-to-Individual-Customers-to-be-Valued-Central-Excise-Act-CESTAT-Upholds-Recovery-of-Interest-TAXSCAN.jpg "Lead Acid Batteries Supplied to Individual Customers to be Valued u/s 4A of Central Excise Act: CESTAT Upholds Recovery of Interest [Read Order]")
![Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-cannot-Rejected-Invoice-Good-Invoice-Raised-Principal-CESTAT-atxscan.jpg "Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]")
![Onsite Support Service Rendered by the US branch office of CTS USA to its AE situated Outside India is an Exempted Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Onsite-Support-Service-Rendered-US-branch-office-CTS-USA-its-�AE-situated-Outside-India-Exempted-Service-CESTAT.jpg "Onsite Support Service Rendered by the US branch office of CTS USA to its AE situated Outside India is an Exempted Service: CESTAT [Read Order]")
Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excised and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on warranty services when included in assessable value of the final...
![Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cenvat-Credit-Allowable-on-Warranty-Services-Included-in-Assessable-Value-of-Final-Product-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]")
![Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Leviable-Legal-Professional-Charges-BAS-CESTAT-TAXSCAN.jpg "Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]")
LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand and observed that the Light Displacement Tonnage (LDT) not relevant factor to...
![LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/LDT-Relevant-Factor-Determine-Assessable-Value-of-Goods-CESTAT-Differential-Duty-Demand-Taxscan.jpg "LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]")
Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the Transaction Value declared by the Importer shall be deemed to be the Assessable Value unless the...
![Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-Value-Importer-Assessable-Value-rejected-Specific-Customs-Valuation-Rules-CESTAT-TAXSCAN.jpg "Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on import shall be invalid without modification of...
![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the capital goods for import once registered with the Project Report is irreversible and Concurrent Exemptions...
![Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/capital-goods-for-import-capital-goods-import-Project-Report-Irreversible-Project-Report-Concurrent-Exemptions-Project-Rate-CESTAT-taxscan.jpg "Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]")
Intermediate Goods can be cleared without duty payment only on Condition of Clearing them as Final Product within Six Months: CESTAT directs to Pay Interest In Delayed Payment
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that intermediate goods can be cleared without duty payment only on condition of clearing them as the final...
