![Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cancellation-Revocation.-Central-Excise-Registration-Infructuous-Meaningless-GST-Regime-Introduction-of-GST-Regime-gst-CESTAT-taxscan.jpg "Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]")
Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the Cancellation and Revocation of Central Excise...
![Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Total-Cenvat-Credit-Purpose-of-Formula-CESTAT-Customs-excise-service-tax-TAXSCAN.jpg "Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]")
![Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-CESTAT-Interest-Not-Chargeable-taxscan.jpg "Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]")
![Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Service-Tax-not-Leviable-on-Delayed-Payment-Payment-Charges-Customers-CESTAT-taxscan.jpg "Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]")
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")
![Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trade-Discount-cannot-be-added-to-Central-Excise-Duty-Trade-Discount-Central-Excise-Duty-CESTAT-Trade-Taxscan.jpg "Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]")
No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no unjust enrichment when the refund was advance paid as per sub rule (1a) of rule 6 of service tax...
![No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Rules-CESTAT-directs-Issue-Refund-Cheque-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]")
No Evidence to Prove Import of More than Goods Declared to Customs: CESTAT Reduces Penalty [Read Order]
In a significant case, the Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reduced the penalty since there was no evidence to prove that the import amount was more...
![No Evidence to Prove Import of More than Goods Declared to Customs: CESTAT Reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Evidence-to-Prove-Import-of-More-than-Goods-Declared-to-Customs-Customs-No-Evidence-CESTAT-Reduces-Penalty-CESTAT-Penalty-Taxscan.jpg "No Evidence to Prove Import of More than Goods Declared to Customs: CESTAT Reduces Penalty [Read Order]")
No ‘Proof of Receipt’ for Due Acknowledgement of Notice through Registered Post: CESTAT upholds the NCLT Order [Read Order]
The National Company Law Appellate Tribunal (NCLAT) upheld the National Company Law Tribunal (NCLT)order in the absence of ‘Proof of Receipt’ for due acknowledgement of notice through registered...
![No ‘Proof of Receipt’ for Due Acknowledgement of Notice through Registered Post: CESTAT upholds the NCLT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Proof-of-Receipt-for-Due-Acknowledgement-Notice-through-Registered-Post-NCLT.jpg "No ‘Proof of Receipt’ for Due Acknowledgement of Notice through Registered Post: CESTAT upholds the NCLT Order [Read Order]")
Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) setaside the Order passed by the Commissioner of Appeals where in the refund claim of service tax paid was...
![Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-CESTAT-Re-adjudication-Refund-Customs-Excise-Taxscan.jpg "Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]")
CESTAT sets aside Service Tax Demand on the amount from ‘Renting of Immovable Property Services' [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on amount received from ‘Renting of Immovable Property Services’. The appellant,...
![CESTAT sets aside Service Tax Demand on the amount from ‘Renting of Immovable Property Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-service-tax-amount-received-Renting-of-Immovable-Property-Services-Taxscan.jpg "CESTAT sets aside Service Tax Demand on the amount from ‘Renting of Immovable Property Services [Read Order]")
Low Aromatic White Spirit is Classifiable under Light Oil and Preparations: CESTAT Confirms Setting Aside Confiscation
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed setting aside of confiscation and held that low aromatic white spirit is classifiable under Light Oil...
