![Refund allowable on Pre-GST unutilized Credit of Education Cess, SHEC: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Refund-Refund-allowable-Pre-GST-unutilized-Credit-Education-Cess-SHEC-CESTAT-Taxscan.jpg "Refund allowable on Pre-GST unutilized Credit of Education Cess, SHEC: CESTAT [Read Order]")
Refund allowable on Pre-GST unutilized Credit of Education Cess, SHEC: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund is allowable on Pre-GST unutilized...
![Exemption Notification Only Effective After Official Gazette Publication and Digital Signature: CESTAT directs to refund differential BCD deposited by Adani Wilmar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Notification-Digital-Signature-CESTAT-refund-BCD-deposited-Adani-Wilmar-Customs-Excise-service-tax-taxscan.jpg "Exemption Notification Only Effective After Official Gazette Publication and Digital Signature: CESTAT directs to refund differential BCD deposited by Adani Wilmar [Read Order]")
![100% Cenvat Credit can be taken on Input Service under the head of Management or Business Consultancy Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Input-Service-Management-Business-Consultancy-Service-Consultancy-Service-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "100% Cenvat Credit can be taken on Input Service under the head of Management or Business Consultancy Service: CESTAT [Read Order]")
Malafide Intention of Employee cannot be Attributed to Employer: CESTAT deletes Personal Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), deleted personal penalty and ruled that malafide intention of the employee cannot be attributed to the employer. The appellant,...
![Malafide Intention of Employee cannot be Attributed to Employer: CESTAT deletes Personal Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Malafide-Intention-of-Employee-Employer-CESTAT-Personal-Penalty-Taxscan.jpg "Malafide Intention of Employee cannot be Attributed to Employer: CESTAT deletes Personal Penalty [Read Order]")
No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that no penalty on Customs Broker for abatement if Due Diligence was taken while verifying KYC of...
![No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Customs-Broker-Customs-KYC-Importer-Records-Submitted-CESTAT-Excise-Service-Tax-Taxscan.jpg "No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]")
![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]")
Cenvat Credit on Inputs cannot be denied because Final Product Attracts ‘Nil’ Rate of Excise Duty: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that Cenvat Credit on Inputs cannot be denied because Final Product and hence attracts ‘Nil’ Rate of...
![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]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that anti-dumping duty cannot be Demanded on Propylene Glycol from USA Imported after 08.10.2009. ...
![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]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that there is no restriction under the Cenvat Rule on not using prime quality material in the...
![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]")