![Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/external-agencies-clandestine-CESTAT-taxscan.jpeg "Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]")
Reports from External Agencies cannot be Sole basis to allege Clandestine Manufacture and Removal of Excisable Goods: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench held that reports form external agencies cannot be sole basis to...
![Denial of Credit alleging that Invoices mention Name of Original Importer is too technical and cannot be accepted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/credit-invoices-importer-CESTAT-taxscan.jpeg "Denial of Credit alleging that Invoices mention Name of Original Importer is too technical and cannot be accepted: CESTAT [Read Order]")
![Setback to Emaar MGF Construction: CESTAT disallows Interest on refund of amount towards Predeposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Emaar-MGF-Construction-CESTAT-interest-on-refund-amount-Predeposit-taxscan.jpg "Setback to Emaar MGF Construction: CESTAT disallows Interest on refund of amount towards Predeposit [Read Order]")
![No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Penalty-Import-CESTAT-taxscan.jpg "No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]")
![Changing Classification of Goods not valid in the Absence of Evidence, Demand for Excise Duty not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/goods-evidence-demand-excise-duty-CESTAT-taxscan.jpeg "Changing Classification of Goods not valid in the Absence of Evidence, Demand for Excise Duty not sustainable: CESTAT [Read Order]")
![Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-SSI-Exemption-taxscan.jpg "Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]")
![Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/non-functional-directors-Penalty-CESTAT-taxscan.jpeg "Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]")
Trading, not an 'Exempted Service' before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal has held that trading is not an exempted service before 01.04.2011 and the demand for tax on credit of input services...
![Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exempted-service-input-services-CESTAT-taxscan.jpeg "Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]")
Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal has held that compounded levy scheme is not applicable on Tin packing machine pouches which are manually packed. A...
![Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Compounded-levy-Scheme-Tin-Packing-machine-pouches-CESTAT-taxscan.jpg "Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]")
![Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Demand-of-duty-CESTAT-taxscan.jpg "Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [Read Order]")
CESTAT disallows CENVAT Credit on Contents of Coal Fines/ Iron Ore Concentrates, not inputs under Rule 3(5) of CCR [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi disallowed demand of CENVAT Credit on contents of coal fines and held that contents of coal fines are not inputs under Rule...
![CESTAT disallows CENVAT Credit on Contents of Coal Fines/ Iron Ore Concentrates, not inputs under Rule 3(5) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-CENVAT-Credit-taxscan.jpeg "CESTAT disallows CENVAT Credit on Contents of Coal Fines/ Iron Ore Concentrates, not inputs under Rule 3(5) of CCR [Read Order]")
Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench set aside a penalty of 50 lakhs imposed under Section 112(b)(i) of the Customs Act, 1962. The officers of Airport...
![Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/gold-smuggling-case-CESTAT-penalty-Customs-Act-taxscan.jpg "Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]")