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...
![Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjudication-Order-Passed-without-Allowing-Cross-Examination-Violation-of-Natural-Justice-CESTAT-quashes-Customs-Duty-Demand-CESTAT-Customs-Duty-Taxscan.jpg "Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]")
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")
Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Claim for refund, even where tax has been paid under mistake of service tax law to be decided upon...
![Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-Tax-Mistake-of-Service-Tax-Law-Central-Excise-Act-CESTAT-Taxscan.jpg "Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]")
![Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Salary-not-Covered-by-Provisions-of-Service-Tax-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")
Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the confiscation of the gold biscuits and noted that the error in recorded statement is not relevant when...
![Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Error-Recorded-Statement-not-Relevant-Gold-Biscuits-Foreign-Origin-CESTAT-TAXSCAN.jpg "Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]")
CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Cenvat Credit of Basic Excise Duty can be utilised for payment of Education Cess and Secondary Higher...
![CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Upholds-Utilisation-of-Cenvat-Credit-of-Basic-Excise-Duty-CESTAT-Utilisation-of-Cenvat-Credit-Cenvat-Credit-Payment-of-Education-Cess-Secondary-Higher-Education-Cess-Taxscan.jpg "CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]")
Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and observed that the suppression cannot be alleged by the department for income...
![Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Suppression-cannot-be-Alleged-by-Department-Reconciliation-of-Books-and-ST-3-Returns-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Taxscan.jpg "Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]")
Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the...
![Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Parts-Tricycle-Imported-Separately-Classification-Purpose-CESTAT-Value-Enhancement-TAXSCAN-1.jpg "Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]")
Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty is not demandable when the assessee has not crossed the threshold limit on the exemption and set...
![Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-not-Demandable-when-Assessee-has-Not-Crossed-the-Threshold-limit-on-Exemption-CESTAT-sets-aside-Demand-relying-on-Form-H-TAXSCAN.jpg "Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]")