![Refund Claim wholly Consumed within SEZ cannot be Denied once Service Tax is paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Refund-Claim-Consumed-SEZ-Service-Tax-CESTAT-Taxscan.jpg "Refund Claim wholly Consumed within SEZ cannot be Denied once Service Tax is paid: CESTAT [Read Order]")
Refund Claim wholly Consumed within SEZ cannot be Denied once Service Tax is paid: CESTAT [Read Order]
The Mumbai Bench of Customs Excise and Service Tax ( CESTAT ) Appellate Tribunal has held that the refund claim wholly consumed within SEZ could not...
![Department cannot be permitted to take advantage of its own wrong: CESTAT directs Refund of Amount Deposited during Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Department-CESTAT-Refund-Refund-of-Amount-Deposited-Investigation-Taxscan.jpg "Department cannot be permitted to take advantage of its own wrong: CESTAT directs Refund of Amount Deposited during Investigation [Read Order]")
![Negligence of CHA resulted in attempt of Fraudulent Export: CESTAT reduces Penalty u/s 114AA to Rs. 2 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Fraudulent-Export-Fraudulent-Export-CHA-CESTAT-Penalty-Customs-Excise-Service-Tax-Taxscan.jpg "Negligence of CHA resulted in attempt of Fraudulent Export: CESTAT reduces Penalty u/s 114AA to Rs. 2 Lakhs [Read Order]")
![Steamer Agent Assumes full Responsibility on behalf of Person-incharge of Conveyance for Compliance u/s 148 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Steamer-Agent-Person-incharge-Conveyance-Compliance-Customs-Act-CESTAT-Taxscan.jpg "Steamer Agent Assumes full Responsibility on behalf of Person-incharge of Conveyance for Compliance u/s 148 Customs Act: CESTAT [Read Order]")
![Cost of Transportation from Place of Removal to the Place of Delivery of Excisable Goods is excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cost-of-Transportation-Place-of-Removal-Place-of-Delivery-Excisable-Goods-Assessable-Value-CESTAT-Taxscan.jpg "Cost of Transportation from Place of Removal to the Place of Delivery of Excisable Goods is excluded from Assessable Value: CESTAT [Read Order]")
Relief to Idex India: CESTAT recognises Services to Overseas are Export, eligible for Refund of Cenvat Credit [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), recognised services to overseas are export, eligible for refund of cenvat credit and held eligible for a refund...
![Relief to Idex India: CESTAT recognises Services to Overseas are Export, eligible for Refund of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Idex-India-CESTAT-Services-Services-to-Overseas-Export-Refund-Cenvat-Credit-Taxscan.jpg "Relief to Idex India: CESTAT recognises Services to Overseas are Export, eligible for Refund of Cenvat Credit [Read Order]")
CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), deleted penalty under Section 114 of the Customs Act and observed that Customs House Agent (CHA) cannot be...
![CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CHA-Nature-of-Goods-Consignment-CESTAT-Penalty-Customs-Act-Taxscan.jpg "CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]")
SCN being vague and no relevance for denial of NOC: CESTAT sets aside revocation of Customs Broker License [Read Order]
“The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client to ensure that he continues to operate from that address and has not...
![SCN being vague and no relevance for denial of NOC: CESTAT sets aside revocation of Customs Broker License [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/SCN-NOC-CESTAT-revocation-Customs-Broker-License-Customs-Excise-Service-Tax-Taxscan.jpg "SCN being vague and no relevance for denial of NOC: CESTAT sets aside revocation of Customs Broker License [Read Order]")
No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]
The Orissa High Court confirmed the order of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), wherein it was held that no service tax liability when no provision for reversing credit...
![No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-liability-Service-Tax-Reversing-Credit-Input-Services-Inputs-Orissa-High-Court-Orissa-HC-CESTAT-Customs-Excise-taxscan-.jpg "No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]")
![Benefit of the SVLDRS Scheme cannot be Denied for filing under Wrong Category: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/SVLDRS-Scheme-SVLDRS-Calcutta-High-Court-taxscan.jpg "Benefit of the SVLDRS Scheme cannot be Denied for filing under Wrong Category: Calcutta HC [Read Order]")
Manufacture of Excisable Goods are excluded from definition of Business Auxiliary Services, No Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT) has held that the manufacture of excisable goods is excluded from the definition of business auxiliary ...
![Manufacture of Excisable Goods are excluded from definition of Business Auxiliary Services, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Excisable-Goods-Business-Auxiliary-Services-Service-Tax-Customs-CESTAT-Excise-taxscan.jpg "Manufacture of Excisable Goods are excluded from definition of Business Auxiliary Services, No Service Tax: CESTAT [Read Order]")