![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]")
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...
![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]](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]](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]](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]")
Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the charge of Clandestine removal is to be framed only on the basis of substantial evidence in favour...
![Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Charge-of-Clandestine-Removal-Substantial-Evidence-CESTAT-taxscan.jpeg "Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]")
![Unjust enrichment not proved: CESTAT sets aside denial of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-CENVAT-Credit-taxscan.jpg "Unjust enrichment not proved: CESTAT sets aside denial of CENVAT Credit [Read Order]")
Clean Energy Cess being in Nature of 'Excise Duty' not allowable as Cenvat Credit: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service tax Appellate Tribunal (CESTAT), on deciding an excise appeal by M/s. J.K. Lakshmi Cement Ltd., held that, the payment of Clean Energy Cess by use...
![Clean Energy Cess being in Nature of Excise Duty not allowable as Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Clean-Energy-Cess-Excise-Duty-Cenvat-Credit-CESTAT-taxscan.jpeg "Clean Energy Cess being in Nature of Excise Duty not allowable as Cenvat Credit: CESTAT [Read Order]")
Cenvat Credit is permissible on Steel items used for setting up of Coal Washery Plant verified by the Lower Authorities: CESTAT [Read Order]
Cenvat Credit is permissible on steel items used for setting up of coal washery plant verified by the lower authorities, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal...
![Cenvat Credit is permissible on Steel items used for setting up of Coal Washery Plant verified by the Lower Authorities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Cenvat-Credit-Steel-items-coal-washery-plant-CESTAT-taxscan.jpeg "Cenvat Credit is permissible on Steel items used for setting up of Coal Washery Plant verified by the Lower Authorities: CESTAT [Read Order]")
Unjust enrichment not proved on Steel Authority of India: CESTAT allows Refund claims of Excise Duty [Read Order]
In the case of M/s. Steel Authority of India Limited, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of excise duty, as the unjust...
![Unjust enrichment not proved on Steel Authority of India: CESTAT allows Refund claims of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Steel-Authority-of-India-CESTAT-refund-claims-excise-duty-TAXSCAN.jpg "Unjust enrichment not proved on Steel Authority of India: CESTAT allows Refund claims of Excise Duty [Read Order]")
![Used Mild Steel Plates are ‘Waste and Scrap’, attracts 15% Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Mild-Steel-Plates-waste-and-scrap-CESTAT-taxscan.jpeg "Used Mild Steel Plates are ‘Waste and Scrap’, attracts 15% Duty: CESTAT [Read Order]")
Goods are Assessed in the Form they are produced for Assessment, Demand of Duty on clearance 'Fruit Juice' instead of 'Fruit Pulp' not sustained: CESTAT [Read Order]
The Mumbai Regional Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that goods are to be assessed in the form they are produced for assessment and demand of duty on...
![Goods are Assessed in the Form they are produced for Assessment, Demand of Duty on clearance Fruit Juice instead of Fruit Pulp not sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Demand-fruit-juice-fruit-pulp-CESTAT-TAXSCAN.jpg "Goods are Assessed in the Form they are produced for Assessment, Demand of Duty on clearance Fruit Juice instead of Fruit Pulp not sustained: CESTAT [Read Order]")