![Failure of assessee to explain allowability of freight expenditure and labour charges payable, claimed in closing stock: ITAT dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-assessee-freight-expenditure-labour-charges-closing-stock-ITAT-taxscan.jpg "Failure of assessee to explain allowability of freight expenditure and labour charges payable, claimed in closing stock: ITAT dismisses appeal [Read Order]")
Failure of assessee to explain allowability of freight expenditure and labour charges payable, claimed in closing stock: ITAT dismisses appeal [Read Order]
The Chennai Bench of Income tax Appellate Tribunal (ITAT) held that due to no explanation of assessee for allowability of freight expenditure and...
![Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Trader-Importer-Customs-Duty-Refund-Credit-of-Duty-Endorsement-Invoices-Customs-Notification-CESTAT-taxscan.jpg "Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]")
![No Prescribed Time limit for Filing an Application for Conversion or Amendment of Documents u/s 149 of Customs Act: CESTAT allows Request for Conversion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Prescribed-Time-limit-Filing-Application-Conversion-Amendment-Documents-Customs-Act-TAXSCAN.jpg "No Prescribed Time limit for Filing an Application for Conversion or Amendment of Documents u/s 149 of Customs Act: CESTAT allows Request for Conversion [Read Order]")
Samsung Galaxy Tabs Classifiable as 'ADP Machines/ Tablet Computers', Not 'Mobile Phone': CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Samsung Galaxy tabs are classifiable as tablet computers or as Automatic Data Processing (ADP)...
![Samsung Galaxy Tabs Classifiable as ADP Machines/ Tablet Computers, Not Mobile Phone: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Samsung-Order-Samsung-Galaxy-Tabs-ADP-Machines-Tablet-Computers-Not-Mobile-Phone-CESTAT-TAXSCAN.jpeg "Samsung Galaxy Tabs Classifiable as ADP Machines/ Tablet Computers, Not Mobile Phone: CESTAT [Read Order]")
CESTAT Upholds Availment of Exemption from Basic Customs Duty on ground of Demand proposed in SCN on Misconception of Law [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the availment of exemption from the basic customs duty on the ground of demand proposed in the Show Cause...
![CESTAT Upholds Availment of Exemption from Basic Customs Duty on ground of Demand proposed in SCN on Misconception of Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Availment-Exemption-Custom-Duty-ground-Demand-SCN-Misconception-Law-TAXSCAN-2.jpg "CESTAT Upholds Availment of Exemption from Basic Customs Duty on ground of Demand proposed in SCN on Misconception of Law [Read Order]")
Sanction of Refund Claim of SAD on ground of Genuine Disclosure of Relevant Documents: CESTAT Dismisses Appeal of Revenue [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal filed by the revenue on the ground of genuine disclosure of relevant documents filed by the...
![Sanction of Refund Claim of SAD on ground of Genuine Disclosure of Relevant Documents: CESTAT Dismisses Appeal of Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sanction-Refund-Claim-SAD-Genuine-Disclosure-Relevant-Documents-CESTAT-TAXSCAN.jpg "Sanction of Refund Claim of SAD on ground of Genuine Disclosure of Relevant Documents: CESTAT Dismisses Appeal of Revenue [Read Order]")
Providing Uniforms, Books and Transport Services to Students Not main Objects of Trust; Commercial in Nature: ITAT Disallows Income Tax Exemption [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) held that providing uniforms, books or transport services to the students by the assessee trust are not its main objects and these been...
![Providing Uniforms, Books and Transport Services to Students Not main Objects of Trust; Commercial in Nature: ITAT Disallows Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Providing-Uniforms-Books-Transport-Service-s-Students-main-ITAT-Income-Tax-Exemption-TAXSCAN.jpg "Providing Uniforms, Books and Transport Services to Students Not main Objects of Trust; Commercial in Nature: ITAT Disallows Income Tax Exemption [Read Order]")
Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any expenditure incurred by the service provider in-course of providing taxable services should be...
![Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Any-Expenditure-Incurred-service-course-providing-Taxable-Service-Treated-Taxable-Service-TAXSCAN.jpg "Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]")
Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by denying the CENVAT Credit of duty paid on rough castings on the ground of short...
![Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-CENVAT-credit-duty-paid-Rough-Castings-ground-Short-Payment-Duty-TAXSCAN.jpg "Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]")
Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of excise duty paid under mistake cannot be denied when it was filed within the time prescribed...
![Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Duty-Paid-Mistake-Denied-filed-Time-Prescribed-CESTAT-TAXSCAN.jpg "Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]")