![Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Absence-of-date-reckoned-CESTAT-Recovery-of-Drawback-proceedings-Taxscan.jpg "Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]")
Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]
In a recent ruling the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed recovery of drawback proceedings on the ground that there...
![Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Law-CESTAT-Customs-Excise-service-tax-Service-Tax-Demand-Taxscan.jpg "Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]")
![Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Commission-received-General-Sales-Agent-Sales-Agent-Foreign-Company-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]")
![Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Filing-of-CA-Certificate-Non-Filing-CA-Certificate-CA-Procedural-Lapse-Legislative-Intent-Refund-Exporter-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]")
CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ordered excise duty refund not hit by unjust enrichment on production of Chartered Accountant ( CA ) certificate...
![CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Excise-Duty-Refund-CA-Certificate-CA-Customers-Taxscan.jpg "CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]")
Taxability of IT Software starts from the Date when Right to Use is Granted, Not from the Date of Downloading: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) upheld the decision of the Commissioner of GST & Central Excise to impose tax on the service provided. The appellate authority...
![Taxability of IT Software starts from the Date when Right to Use is Granted, Not from the Date of Downloading: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Taxability-IT-Software-Downloading-CESTAT-TAXSCAN.jpg "Taxability of IT Software starts from the Date when Right to Use is Granted, Not from the Date of Downloading: CESTAT [Read Order]")
Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that service Tax cannot be Demanded against Tamil Nadu Cricket Association ( TNCA ) for Providing Chepauk Stadium...
![Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-TNCA-Chepauk-Stadium-IPL-Matches-CESTAT-customs-excise-Taxscan.jpg "Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]")
Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ordered re-adjudication to verify unjust enrichment which resulted in a major setback to Reliance Industries...
![Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reliance-Industries-CESTAT-Re-Adjudication-Unjust-Enrichment-Taxscan.jpg "Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]")
Services in Question Settled to be Eligible Input Services, Cenvat Credit cannot be Denied: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that when services in question are settled to be eligible input services then Cenvat credit cannot...
![Services in Question Settled to be Eligible Input Services, Cenvat Credit cannot be Denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Services-Input-Services-Cenvat-Credit-CESTAT-Taxscan.jpg "Services in Question Settled to be Eligible Input Services, Cenvat Credit cannot be Denied: CESTAT [Read Order]")
Extended Period of Limitation can't be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) of Bangalore Bench has held that the extended period of limitation can't be invoked in absence of suppression of fact or fraud. ...
![Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Extended-Period-Limitation-absence-of-Suppression-of-Fact-or-Fraud-CESTAT-Taxscan.jpg "Extended Period of Limitation cant be invoked in absence of Suppression of Fact or Fraud: CESTAT [Read Order]")
Relief to Mahindra and Mahindra: CESTAT rules Automobile Cess cannot be treated as Basic Excise Duty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai Bench consisting of CJ Mathew, Technical Member and Ajay Sharma, Judicial Member granted relief to Mahindra & Mahindra...
![Relief to Mahindra and Mahindra: CESTAT rules Automobile Cess cannot be treated as Basic Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Mahindra-and-Mahindra-CESTAT-Automobile-Cess-Cess-Basic-Excise-Duty-Excise-Duty-Taxscan.jpg "Relief to Mahindra and Mahindra: CESTAT rules Automobile Cess cannot be treated as Basic Excise Duty [Read Order]")