![Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allegation-of-Wrong-Availment-of-Exemption-by-Abatement-under-Exemption-Notification-CESTAT-sets-aside-Demand-of-Service-Tax-in-Absence-of-Misdeclaration-TAXSCAN.jpg "Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]")
Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) sets aside the demand of Service Tax in the absence of...
![CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CA-Certificate-is-Not-Enough-to-Prove-Incidence-of-Duty-CESTAT-Remand-Matter-to-Original-Authority-TAXSCAN.jpg "CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]")
![Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Place-of-Service-of-Business-commerce-should-be-the-location-of-Service-of-Recipient-CESTAT-TAXSCAN.jpg "Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]")
![Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Brand-Promotion-by-Cricket-Player-Pinal-Rohit-Shah-as-per-Agreement-with-Mumbai-Indians-does-not-fall-under-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "Brand Promotion by Cricket Player Pinal Rohit Shah as per Agreement with Mumbai Indians does not fall under Business Auxiliary Service: CESTAT [Read Order]")
![Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Defunct-Manufacturer-Eligible-for-Refund-of-Unutilised-CENVAT-Credit-accumulated-on-export-of-finished-goods-under-Bond-LUT-CESTAT-Remanded-Matter-TAXSCAN.jpg "Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]")
Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]
Quashing the excise duty demand the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the process of re-crystallisation and distillation does not manufacture...
![Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Process-Re-Crystallisation-Distillation-Manufacture-Central-Excise-Act-CESTAT-Excise-Duty-Demand-TAXSCAN.jpg "Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]")
Squid Liver Powder Classifiable as Other Preparations of Animal Feeding under Customs Tariff Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Squid liver powder is classifiable as other preparations of animal feeding under the head...
![Squid Liver Powder Classifiable as Other Preparations of Animal Feeding under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Squid-Liver-Powder-Classifiable-Other-Preparations-of-Animal-Feeding-under-Customs-Tariff-Act-CESTAT-TAXSCAN.jpg "Squid Liver Powder Classifiable as Other Preparations of Animal Feeding under Customs Tariff Act: CESTAT [Read Order]")
Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), reduced the amount of penalty imposed on the ground that the ignorance of Indian Baggage Rules was made by a...
![Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ignorance-of-Indian-Baggage-Rules-Non-Resident-Indians-of-UK-CESTAT-Penalty-Imposed-taxscan.jpg "Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]")
Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]
Setting aside the order of confiscation, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Low Aromatic White Spirit is not classifiable under Light Oils...
![Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Low-Aromatic-White-Spirit-not-Classifiable-under-Light-Oils-Low-Aromatic-White-Spirit-Customs-Tariff-Act-CESTAT-Sets-Aside-Confiscation-CESTAT-Taxscan.jpg "Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]")
Chick Drinker, Auto Feeder, Poultry Cage Classifiable under Machinery for Preparing Animal Feeding Stuffs under Customs Excise Tariff Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the chick drinker, auto feeder, poultry cage classifiable under Machinery for preparing animal...
![Chick Drinker, Auto Feeder, Poultry Cage Classifiable under Machinery for Preparing Animal Feeding Stuffs under Customs Excise Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Chick-Drinker-Auto-Feeder-Poultry-Cage-Classifiable-Machinery-Preparing-Animal-Feeding-Stuffs-Customs-Excise-Tariff-Act-CESTAT-TAXSCAN.jpg "Chick Drinker, Auto Feeder, Poultry Cage Classifiable under Machinery for Preparing Animal Feeding Stuffs under Customs Excise Tariff Act: CESTAT [Read Order]")
State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed re-export of rough diamonds and commented that State must restrict their statutory intervention only...
![State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/State-Must-Restrict-Statutory-Intervention-Only-within-Intent-of-Statute-CESTAT-Allows-Re-Export-Rough-Diamonds-TAXSCAN.jpg "State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]")
Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand thereby noting that packed goods before sterilization are semi-finished goods. ...
![Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Packed-Goods-before-Sterilization-Semi-Finished-Goods-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]")