![Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Period-Customs-Act-Limitation-Delhi-HC-CESTAT-TAXSCAN.jpg "Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]")
Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]
Upholding the Order of the Customs, Excise and Service Tax Appellate Tribunal (‘CESTAT’) ruled that the period of five years under Section 28 of the...
![Cenvat Credit Available on Books of Account Can Be Rejected only with Due Procedure: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cenvat-Credit-Books-of-Account-Due-Procedure-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Cenvat Credit Available on Books of Account Can Be Rejected only with Due Procedure: CESTAT [Read Order]")
![No Service Tax on Issuance of Corporate Guarantee on behalf of Group Companies without Consideration: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Tax-Issuance-Corporate-Guarantee-Group-Companies-Consideration-SC-TAXSCAN.jpg "No Service Tax on Issuance of Corporate Guarantee on behalf of Group Companies without Consideration: SC [Read Order]")
![Sales Tax and Service Tax together cannot be applied on Same Transaction: CESTAT reiterates SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Sales-Tax-Service-Tax-Same-Transaction-CESTAT-Supreme-Court-Customs-Excise-taxscan.jpg "Sales Tax and Service Tax together cannot be applied on Same Transaction: CESTAT reiterates SC Order [Read Order]")
![Valid Consideration is Necessary for a Service to be Taxable as per S. 65(44) of Finance Act: SC dismisses GST Dept. appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/service-Taxable-Finance-Act-SC-GST-Dept-TAXSCAN.jpg "Valid Consideration is Necessary for a Service to be Taxable as per S. 65(44) of Finance Act: SC dismisses GST Dept. appeal [Read Order]")
Relief to SEBI: Bombay HC Upholds CESTAT Order deleting Service Tax Levy on Fee Collected from Entities [Read Order]
The Bombay High Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Order deleting Service Tax Levy on Fee Collected from Entities, thereby granting relief to The Securities...
![Relief to SEBI: Bombay HC Upholds CESTAT Order deleting Service Tax Levy on Fee Collected from Entities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/SEBI-Bombay-High-Court-CESTAT-CESTAT-Order-Service-Tax-Levy-Fee-Customs-Excise-Service-Tax-taxscan.jpg "Relief to SEBI: Bombay HC Upholds CESTAT Order deleting Service Tax Levy on Fee Collected from Entities [Read Order]")
![GST not leviable on Ocean Freight: Calcutta HC quashes Service Tax Demand of 28 crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-GST-not-leviable-Ocean-Freight-Calcutta-High-Court-Service-Tax-Demand-Service-Tax-taxscan.jpg "GST not leviable on Ocean Freight: Calcutta HC quashes Service Tax Demand of 28 crores [Read Order]")
No evidence to prove Delay in receiving Review order, Order u/s 129D of Customs Act assumed to be passed beyond 3 months: CESTAT upholds rejection of Appeal
In a significant case, the Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) upheld the rejection of the appeal filed by the department since the order under section...
![Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Technical-knowhow-Fees-Assessable-Value-Imported-Goods-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]")
No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed the refund of Countervailing Duty (CVD) as there was no evidence as to what order was received by...
![No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-evidence-order-Reviewing-Authority-CESTAT-refund-of-CVD-Taxscan.jpg "No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]")
No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]
When determining who is the "Related Party" under the Central Excise Act for the purpose of valuation, the Supreme Court, presided over by Justices S. Ravindra Bhat and Dipankar Datta, held that the...
![No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Business-Interest-Buyer-Seller-Sales-Supremecourt-CESTAT-taxscan.jpg "No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]")