![Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Confirms-Area-Based-Excise-Duty-Exemption-Substitution-in-Notification-Assessee-CESTAT-Excise-Duty-Exemption-Area-Based-Excise-Duty-Exemption-Taxscan.jpg "Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]")
Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]
In a significant case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that substitution in the...
![Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CBLR-Customs-Broker-obligation-taxscan.jpg "Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]")
![Mere Availment of CENVAT Credit without Utilisation will Attract Interest at an Appropriate Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Mere-Availment-of-CENVAT-Credit-Availment-of-CENVAT-Credit-Availment-of-CENVAT-Credit-without-Utilisation-Attract-Interest-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Mere Availment of CENVAT Credit without Utilisation will Attract Interest at an Appropriate Rate: CESTAT [Read Order]")
![CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-quashes-Central-Excise-Duty-Demand-Central-Excise-Duty-Demand-Central-Excise-Duty-Central-Excise-Duty-Demand-consumed-Scrap-produced-Jindal-Saw-Ltd-Taxscan.jpg "CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]")
![Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-EPF-SBI-taxscan.jpg "Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]")
Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the premium car company M/s Audi Motors Private Limited. The bench held that no service tax demand...
![Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Demand-of-Service-Tax-business-auxiliary-service-taxscan.jpg "Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]")
CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand, invalidates restriction on Cenvat credit utilization during default. The...
![CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-Kolkata-Excise-Duty-Cenvat-credit-Central-Excise-Rules-Taxscan.jpg "CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]")
No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no penalty under Section 112(b)(ii) of Customs Act without proving nexus with goods under seizure...
![No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/No-penalty-penalty-Customs-Act-nexus-CESTAT-goods-under-seizure-Taxscan.jpg "No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]")
![No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Goods-Sold-to-Customer-at-Lower-Price-Goods-Sold-to-Customer-Goods-Sold-Lower-Price-Customer-CESTAT-Taxscan.jpg "No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]")
Designing and Execution of Stalls on Customer’s Request Amounts to Work Contract Service: CESTAT sets aside Demand under 'Interior Decorator'
In a significant case, the Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that designing and execution of stalls on a customer’s request amounts to work...
