![Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Date-Original-submission-considered-Computing-Claim-of-Refund-CESTAT-TAXSCAN-1.jpeg "Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]")
Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has ruled that the date of original submission has to be...
![No Excise Duty on Samples cleared for Testing and Quality Control Test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Excise-Duty-Testing-Quality-Control-Test-CESTAT-TAXSCAN.jpeg "No Excise Duty on Samples cleared for Testing and Quality Control Test: CESTAT [Read Order]")
![No Finding on Nature of use of Input Services: CESTAT remands back matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/No-Finding-Nature-Input-Services-CESTAT-Adjudication-TAXSCAN.jpg "No Finding on Nature of use of Input Services: CESTAT remands back matter for Fresh Adjudication [Read Order]")
![CESTAT sets aside Penalty imposed for Improper Export of Buffalo Meat [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-Penalty-Export-Buffalo-Meat-taxscan.jpg "CESTAT sets aside Penalty imposed for Improper Export of Buffalo Meat [Read Order]")
![Multi System Operator liable to pay Service Tax only on Gross amount received by them from LCO: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Multi-System-Operator-Service-Tax-LCO-CESTAT-TAXSCAN.jpg "Multi System Operator liable to pay Service Tax only on Gross amount received by them from LCO: CESTAT [Read Order]")
CESTAT must ensure that notice was properly served to parties before passing order: Bombay HC [Read Order]
The Bombay High Court has ruled that, CESTAT must ensure that notice was properly served to parties before passing the order. Dipali Electronics Pvt. Ltd, the petitioner engaged in the manufacture...
![CESTAT must ensure that notice was properly served to parties before passing order: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-notice-order-Bombay-HC-taxscan.jpeg "CESTAT must ensure that notice was properly served to parties before passing order: Bombay HC [Read Order]")
Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held that price of spare parts and lubricants not includable in value of Authorized Service Station services. The appeal...
![Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Spare-Part-Authorized-Service-Station-Services-CESTAT-TAXSCAN.jpg "Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]")
Alloy Steel Forging Rings which require further Operation for being ready to use are classifiable as ‘Other Articles of Iron or Steel’ under Customs Tariff Act: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Alloy Steel Forging Rings which require a further operation to be ready to use are classifiable as ‘Other...
![Alloy Steel Forging Rings which require further Operation for being ready to use are classifiable as ‘Other Articles of Iron or Steel’ under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Alloy-Steel-Forging-Ring-Iron-or-Steel-Customs-Tariff-Act-CESTAT-taxscan.jpg "Alloy Steel Forging Rings which require further Operation for being ready to use are classifiable as ‘Other Articles of Iron or Steel’ under Customs Tariff Act: CESTAT [Read Order]")
Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]
Duty Demand on clandestine removals based on the confessional statements without corroborative evidence is not permissible, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate...
![Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Duty-Demand-corroborative-evidence-CESTAT-TAXSCAN.jpg "Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]")
Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imposing penalty under section 114A is not permissible in the absence of collusion, wilful...
![Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imposing-Penalty-misstatement-duty-liability-CESTAT-TAXSCAN.jpg "Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]")
Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that handling of export cargo is not taxable under the cargo handling service and set aside the demand...
![Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Handling-export-cargo-Cargo-Handling-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax [Read Order]")
Computer Education Service not eligible for exemption under Vocational Training, Service Tax leviable: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Computer Education service was not eligible for exemption under the vocational training and was...
![Computer Education Service not eligible for exemption under Vocational Training, Service Tax leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Computer-Education-service-Service-tax-CESTAT-TAXSCAN.jpg "Computer Education Service not eligible for exemption under Vocational Training, Service Tax leviable: CESTAT [Read Order]")