![Enhancement of Value of copper scrap on LME price is not valid in absence of acceptance by Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Enhancement-of-Value-of-copper-scrap-LME-price-not-valid-in-absence-of-acceptance-Assessee-CESTAT-Taxscan.jpg "Enhancement of Value of copper scrap on LME price is not valid in absence of acceptance by Assessee: CESTAT [Read Order]")
Enhancement of Value of copper scrap on LME price is not valid in absence of acceptance by Assessee: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the enhancement of the value of copper scrap...
![Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Goods-Sold-Assessee-Related-Person-Excise-Act-Test-is-Erroneous-SC-Supreme-Court-Taxscan.jpg "Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]")
![Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Valuation-of-Import-Goods-Import-Goods-Import-Prime-Material-CESTAT-Computation-LME-Prices-Customs-Excise-Service-Tax-Taxscan.jpg "Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]")
![Excise Appeal filed beyond time limit prescribed under Section 85 (3) not maintainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Appeal-Excise-Appeal-CESTAT-Customs-taxscan.jpg "Excise Appeal filed beyond time limit prescribed under Section 85 (3) not maintainable: CESTAT [Read Order]")
CESTAT allows Cenvat Credit of Service Tax paid on Services of Toilets in Port User Building [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai Bench allowed Cenvat Credit of Service Tax paid on services of Toilets located in Port User Building. The appellants, M/s...
![CESTAT allows Cenvat Credit of Service Tax paid on Services of Toilets in Port User Building [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Cenvat-Credit-Service-Tax-Services-Toilets-Port-User-Building-taxscan.jpg "CESTAT allows Cenvat Credit of Service Tax paid on Services of Toilets in Port User Building [Read Order]")
Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench comprising PK Choudhary, Judicial Member and K Anpazhakan, Technical Member allowed excise duty exemption on the...
![Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-of-Duty-Iron-Scrap-CENVAT-Credit-CENVAT-Credit-Account-Refund-PLA-CESTAT-Excise-Duty-Exemption-Excise-Duty-Taxscan.jpg "Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]")
Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), reiterated the Supreme Court decision, wherein it was held that Claims or claim of any debts cannot be...
![Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claims-Claim-Debts-Corporate-Debtor-Transfer-Date-CESTAT-Supreme-Court-Decision-Taxscan.jpg "Claims or Claim of any Debts cannot be recovered from Corporate Debtor Accruing Prior to Transfer Date: CESTAT Reiterates SC Decision [Read Order]")
![Benefits under Section 4A of Central Excise Act applicable only on Retail Sales: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Benefits-Central-Excise-Act-Retail-Sales-Supreme-court-taxscan.jpg "Benefits under Section 4A of Central Excise Act applicable only on Retail Sales: SC [Read Judgement]")
Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]
In a recent case, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Charges of Misdeclaration & Undervaluation are not valid in absence of...
![Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Misdeclaration-Undervaluation-Charges-Corroborative-Evidence-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Charges of Misdeclaration & Undervaluation are not Valid in Absence of Corroborative Evidence: CESTAT [Read Order]")
Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), in its recent judgement, has held that the classification of goods cannot be changed merely because some...
![Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Classification-of-Goods-Goods-Separate-Bill-of-Entry-Bill-of-Entry-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]")
![Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Duty-Demanded-Freight-Assessable-Value-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]")