![Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-time-barred-SCN-Customs-Excise-Service-Tax-taxscan.jpg "Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]")
Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed time barred Show Cause Notice ( SCN ) and observed...
![Cenvat Credit on Inputs cannot be denied because Final Product Attracts ‘Nil’ Rate of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Credit-Final-Product-Rate-of-Excise-Duty-Excise-Duty-Excise-CESTAT-Customs-Service-Tax-taxscan.jpg "Cenvat Credit on Inputs cannot be denied because Final Product Attracts ‘Nil’ Rate of Excise Duty: CESTAT [Read Order]")
![Taxing Statute shall be Strictly Interpreted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Taxing-Statute-Tax-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Taxing Statute shall be Strictly Interpreted: CESTAT [Read Order]")
![Anti-dumping Duty cannot be Demanded on Propylene Glycol from USA Imported after 08.10.2009: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Anti-dumping-Duty-Propylene-Glycol-USA-Imported-CESTAT-customs-Excise-Service-Tax-taxscan.jpg "Anti-dumping Duty cannot be Demanded on Propylene Glycol from USA Imported after 08.10.2009: CESTAT [Read Order]")
![No Restriction under Cenvat Rule on not using prime quality material in Manufacture of Final Product, CENVAT credit cannot be denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Rule-quality-material-Final-Product-CENVAT-credit-CESTAT-Customs-excise-Service-Tax-taxscan.jpg "No Restriction under Cenvat Rule on not using prime quality material in Manufacture of Final Product, CENVAT credit cannot be denied: CESTAT [Read Order]")
Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) invalidated the demand of duty on scrap from maintenance of plant & machinery when corroborative...
![Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Corroborative-Evidence-Evidence-Cenvat-Credit-CESTAT-Demand-of-Duty-Plant-and-Mechinery-taxscan.jpg "Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]")
Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the penalty under section 114A of the Income Tax Act, 1961 is imposable only for the person...
![Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-pay-Duty-Interest-CESTAT-taxscan.jpg "Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]")
Balance of credit does not lapse under rule 11(3) as it applies only on absolute Exemption notification: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the balance of credit does not lapse under rule 11(3) of the Cenvat Credit Rules, 2004 as it...
![Balance of credit does not lapse under rule 11(3) as it applies only on absolute Exemption notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Balance-of-credit-Exemption-notification-CESTAT-taxscan.jpg "Balance of credit does not lapse under rule 11(3) as it applies only on absolute Exemption notification: CESTAT [Read Order]")
Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that buying and selling of SIM cards and recharge coupons does not amount to providing business auxiliary service. The...
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")
PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), set aside demand of redemption fine as the Pre-Shipment Inspection (PSI) Certificate furnished as per Appendix...
![PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PSI-Certificate-Appendix-FTP-CESTAT-demand-Redemption-Fine-taxscan.jpg "PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]")
CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench confirmed denial of Cenvat Credit on Secondary and Higher Education Cess under invoice issued by EOU. The appellant...
![CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Cenvat-Credit-Secondary-and-Higher-Education-Cess-Education-Cess-Invoice-EOU-taxscan.jpg "CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]")