![Placing Orders with Importers does not amount to Import: CESTAT quashes vague SCN and sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Importers-CESTAT-SCN-Show-Cause-Notice-Penalty-taxscan.jpg "Placing Orders with Importers does not amount to Import: CESTAT quashes vague SCN and sets aside Penalty [Read Order]")
Placing Orders with Importers does not amount to Import: CESTAT quashes vague SCN and sets aside Penalty [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )has recently held that placing order with importers does not...
![“Bagasse, Pressmud and boiler ash are not final goods” but merely a waste or by-product-CESTAT denies Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bagasse-Pressmud-boiler-ash-CESTAT-taxscan.jpg "“Bagasse, Pressmud and boiler ash are not final goods” but merely a waste or by-product-CESTAT denies Credit [Read Order]")
![Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-Central-Excise-Rules-Central-Excise-bogus-LR-amendment-CESTAT-taxscan.jpg "Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]")
![Refund admissible on Trenching Pipeline installed partly in SEZ partly outside: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-on-trenching-pipeline-trenching-pipeline-SEZ-CESTAT-taxscan.jpg "Refund admissible on Trenching Pipeline installed partly in SEZ partly outside: CESTAT [Read Order]")
Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench held that Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued...
![Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Medicament-Supplies-Government-Hospitals-Institutional-Buyers-Central-Excise-Act-CESTAT-taxscan.jpg "Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]")
CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on consideration received by developers from co-development agreement. The appellant...
![CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Service-Tax-demand-serviceTax-Developers-Co-development-Agreement-taxscan.jpg "CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]")
Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the refund of service tax paid is allowable based on challans showing the date of payment within...
![Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan.jpg "Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]")
Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed demand of customs duty and penalty and held that Onus is on Revenue to prove that goods are smuggled in...
![Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Smuggled-goods-CESTAT-customs-duty-penalty-taxscan.jpg "Onus is on Revenue to prove that Goods are Smuggled in Nature: CESTAT quashes demand of Customs Duty and Penalty [Read Order]")
![No Active Role for use of IEC code for Monetary Consideration: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/IEC-code-Monetary-Consideration-CESTAT-Penalty-taxscan.jpg "No Active Role for use of IEC code for Monetary Consideration: CESTAT deletes Penalty [Read Order]")
Relief to Citibank: CESTAT quashes Penalty imposed u/s 112 Customs Act on purchase of ATMs made within India [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) at Mumbai has recently held that the penalty under Section 112 of the Customs Act, 1962 is not valid for purchase of ATMs and...
![Relief to Citibank: CESTAT quashes Penalty imposed u/s 112 Customs Act on purchase of ATMs made within India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Citibank-Penalty-CESTAT-quashes-Penalty-Customs-Act-ATM-taxscan.jpg "Relief to Citibank: CESTAT quashes Penalty imposed u/s 112 Customs Act on purchase of ATMs made within India [Read Order]")
No Nexus required between Input and Output Services: CESTAT allows Cenvat Credit Refund Claim on Business Services and Club Membership [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has recently held that no direct correlation is required between the input and output services to avail refund of Cenvat...
![No Nexus required between Input and Output Services: CESTAT allows Cenvat Credit Refund Claim on Business Services and Club Membership [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Input-and-Output-Services-CESTAT-Cenvat-Credit-Refund-Claim-on-Business-Services-and-Club-Membership-TAXSCAN.jpg "No Nexus required between Input and Output Services: CESTAT allows Cenvat Credit Refund Claim on Business Services and Club Membership [Read Order]")