![Penalty for Gold Smuggling cannot be Valid in Absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Gold-Smuggling-Corroborative-Evidence-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Penalty for Gold Smuggling cannot be Valid in Absence of Corroborative Evidence: CESTAT [Read Order]")
Penalty for Gold Smuggling cannot be Valid in Absence of Corroborative Evidence: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty for gold smuggling is not valid in...
![Cum Duty Benefit allowable when Excise Duty is not Collected Separately: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cum-Duty-Excise-Duty-CESTAT-Customs-Taxscan.jpg "Cum Duty Benefit allowable when Excise Duty is not Collected Separately: CESTAT [Read Order]")
![No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-CENVAT-Credit-CENVAT-Credit-Rules-Demand-Excise-Duty-CESTAT-CESTAT-Rules-Ultra-Tech-Cement-Customs-Excise-Service-Tax-Taxscan.jpg "No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]")
![No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Denial-of-CVD-Exemption-CVD-Exemption-Excise-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]")
![CA Certificate is Enough to Explain Burden of CVD: CESTAT Upholds SAD Refund to LG Electronics India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CA-Certificate-CA-CVD-CESTAT-SAD-Refund-SAD-Refund-LG-Electronics-India-Taxscan-.jpg "CA Certificate is Enough to Explain Burden of CVD: CESTAT Upholds SAD Refund to LG Electronics India [Read Order]")
Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]
In a significant ruling, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) subletting of customs pass to an employee of another firm will not be a breach of...
![Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Customs-Employee-Regulation-CBLR-CESTAT-Customs-Broker-License-TAXSCAN.jpg "Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]")
![Failure to Produce Job Work Challans: CESTAT upholds CENVAT Credit Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Job-Work-Challans-CESTAT-CENVAT-Credit-Recovery-Proceedings-Taxscan.jpg "Failure to Produce Job Work Challans: CESTAT upholds CENVAT Credit Recovery Proceedings [Read Order]")
Performance of Technical and Inspection Service in India: CESTAT quashes Service Tax Demand on RCM basis [Read Order]
In a recent decision the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand on the Reverse Charge Mechanism (RCM) basis. M/s. Lakshmi Electrical Drives...
![Performance of Technical and Inspection Service in India: CESTAT quashes Service Tax Demand on RCM basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Technical-Inspection-Service-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Performance of Technical and Inspection Service in India: CESTAT quashes Service Tax Demand on RCM basis [Read Order]")
Immigration Consultant Claims Refund of Service Tax Paid under Protest: CESTAT Allows 12% Interest on Delayed Refund [Read Order]
The Chandigarh bench of the Customs Excise and Services Tax Appellate Tribunal (CESTAT) allowed the state authorities to grant 12% interest on the delayed refund. The fact is that the appellant,...
![Immigration Consultant Claims Refund of Service Tax Paid under Protest: CESTAT Allows 12% Interest on Delayed Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Immigration-Consultant-Claims-Refund-Service-Tax-Protest-CESTAT-Interest-Delayed-Refund-Customs-Excise-Taxscan.jpg "Immigration Consultant Claims Refund of Service Tax Paid under Protest: CESTAT Allows 12% Interest on Delayed Refund [Read Order]")
Cenvat Credit under Rule 2 can be Availed by a Person who only Purchases Goods ‘Manufactured’ by Manufacturer: CESTAT [Read Order]
In a recent judgement, the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Cenvat Credit under Rule 2 of CENVAT Credit Rules (CCR), 2004 can be availed by...
![Cenvat Credit under Rule 2 can be Availed by a Person who only Purchases Goods ‘Manufactured’ by Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cenvat-Credit-Goods-Manufacturer-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Cenvat Credit under Rule 2 can be Availed by a Person who only Purchases Goods ‘Manufactured’ by Manufacturer: CESTAT [Read Order]")
Suspension of Customs Broker Licence not Warranted after Investigation and Issue of SCN: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), recently observed that the suspension of the license of a Customs Broker is not warranted after investigation...
![Suspension of Customs Broker Licence not Warranted after Investigation and Issue of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Suspension-Customs-Broker-Licence-Investigation-SCN-Issue-of-SCN-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Suspension of Customs Broker Licence not Warranted after Investigation and Issue of SCN: CESTAT [Read Order]")
Dept. cannot Demand Service Tax Paid under RCMÂ by Service Provider again from the Assessee: CESTAT [Read Order]
The Chennai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that demanding service tax from the appellant under Reverse Charge Mechanism (RCM) is not sustainable in...
![Dept. cannot Demand Service Tax Paid under RCMÂ by Service Provider again from the Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Demand-Service-Tax-RCM-Service-Provider-Assessee-CESTAT-Customs-Excise-taxscan.jpg "Dept. cannot Demand Service Tax Paid under RCMÂ by Service Provider again from the Assessee: CESTAT [Read Order]")