![Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Mis-declaration-of-value-imported-goods-Penalty-CESTAT-Taxscan.jpg "Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]")
Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that misdeclaration of imported goods as per the...
![Interest on Refund of Excess Duty Paid is Statutory right u/s 27A and No Discretionary Power on Revenue Authority to Reject such claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-Refund-Excess-Duty-Discretionary-Power-Revenue-Authority-t-CESTAT-Taxscan.jpg "Interest on Refund of Excess Duty Paid is Statutory right u/s 27A and No Discretionary Power on Revenue Authority to Reject such claim: CESTAT [Read Order]")
![Loading, Unloading and Transportation of Coal by Tippers to Railway Siding are not Cargo Handling Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Loading-Unloading-Coal-Tippers-Railway-Siding-cargo-Handling-Service-CESTAT-taxscan.jpg "Loading, Unloading and Transportation of Coal by Tippers to Railway Siding are not Cargo Handling Service: CESTAT [Read Order]")
![Reimbursable Expenses to Chartered Accountant Firm not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reimbursable-Expenses-Chartered-Accountant-Service-Tax-CESTAT-Taxscan.jpeg "Reimbursable Expenses to Chartered Accountant Firm not subject to Service Tax: CESTAT [Read Order]")
![Storage in Container Freight Station is Incidental to Cargo Handling Activity and not Liable to charge Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Storage-Container-Freight-Station-Cargo-Handling-Activity-Service-Tax-CESTAT-taxscan.jpg "Storage in Container Freight Station is Incidental to Cargo Handling Activity and not Liable to charge Service Tax: CESTAT [Read Order]")
![No Imposition of Penalty if Cause of Action itself does not Survive: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-CESTAT-taxscan.jpeg "No Imposition of Penalty if Cause of Action itself does not Survive: CESTAT [Read Order]")
Service Tax Refund filed after Introduction of GST cannot be denied by invoking S. 11B: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal has held that service tax refund filed after the introduction of GST cannot be denied by invoking section 11B. During the...
![Service Tax Refund filed after Introduction of GST cannot be denied by invoking S. 11B: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Service-Tax-Refund-GST-CESTAT-taxscan.jpg "Service Tax Refund filed after Introduction of GST cannot be denied by invoking S. 11B: CESTAT [Read Order]")
![Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-corroborative-Evidence-CESTAT-taxscan.jpg "Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]")
Taxability of ‘Transportation of Goods’ arises under the Place of Provision of Service Rules: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) comprising Justice Dilip Gupta and Technical Member C J Mathew on appeal against the order passed by the...
![Taxability of ‘Transportation of Goods’ arises under the Place of Provision of Service Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Taxability-transportation-of-goods-Service-Rules-CESTAT-Taxscan.jpg "Taxability of ‘Transportation of Goods’ arises under the Place of Provision of Service Rules: CESTAT [Read Order]")
Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the corrigendum to original order can only correct typo errors and the same cannot be issued to confiscate...
![Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Confiscation-Goods-Corrigendum-Original-Order-CESTAT-Taxscan.jpeg "Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]")
CENVAT Credit available on Construction/Works Contract Service for Re-carpeting of Road in Industrial Estate: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT Credit is allowable on construction/works contract service for the re-carpeting of roads in...
![CENVAT Credit available on Construction/Works Contract Service for Re-carpeting of Road in Industrial Estate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CENVAT-Credit-Construction-Works-Contract-Service-Re-carpeting-Road-Industrial-Estate-CESTAT-Taxscan.jpeg "CENVAT Credit available on Construction/Works Contract Service for Re-carpeting of Road in Industrial Estate: CESTAT [Read Order]")
Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of excise duty paid in excess cannot be rejected solely on the ground that the assessee...
![Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Refund-Paid-Duty-Assessment-CESTAT-taxscan.jpg "Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]")