![No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/document-Deficiency-Memo-wrongly-issued-CESTAT-refund-claim-TAXSCAN.jpg "No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]")
No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the rejection of refund claim on the ground that no...
![Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Confirms-Area-Based-Excise-Duty-Exemption-Substitution-in-Notification-Assessee-CESTAT-Excise-Duty-Exemption-Area-Based-Excise-Duty-Exemption-Taxscan.jpg "Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]")
![Foreign Markings Ipso Facto does not prove Smuggled Nature of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Foreign-Markings-Ipso-Facto-Smuggled-Nature-of-Goods-CESTAT-TAXSCAN.jpg "Foreign Markings Ipso Facto does not prove Smuggled Nature of Goods: CESTAT [Read Order]")
![Letter by Central Excise and Customs Superintendent is Appeal able u/s 35: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Central-Excise-and-Customs-Superintendent-CESTAT-TAXSCAN.jpg "Letter by Central Excise and Customs Superintendent is Appeal able u/s 35: CESTAT [Read Order]")
![Suppression of Value of Services: CESTAT refuses to Interfere with Invoking Extended Period of Limitation and Imposed Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Value-of-Services-CESTAT-Invoking-Extended-Period-of-Limitation-Penalty-TAXSCAN.jpg "Suppression of Value of Services: CESTAT refuses to Interfere with Invoking Extended Period of Limitation and Imposed Penalty [Read Order]")
Nature of Contract Involves Supply or Deemed Supply of Goods and Rendering Service, it will be Works Contract Service Regardless of whether VAT or Service Tax is Payable: CESTAT
In a recent decision the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that the nature of a contract involves supply or deemed supply of goods and rendering...
Exemption Benefit under Excise Notification is allowable on Export under Rule 3 of Export of Service Rules: CESTAT [Read Order]
In a significant case, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that exemption benefit under Excise notification is allowable on export under Rule...
![Exemption Benefit under Excise Notification is allowable on Export under Rule 3 of Export of Service Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Excise-Notification-Export-Service-Rules-CESTAT-TAXSCAN.jpg "Exemption Benefit under Excise Notification is allowable on Export under Rule 3 of Export of Service Rules: CESTAT [Read Order]")
No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]
In a recent case, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that exemption of Countervailing Duties (CVD) under excise notification cannot be denied...
![No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Denial-of-CVD-Exemption-CVD-Exemption-Excise-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]")
Denial of CENVAT Credit Availment without Issuing SCN is not Valid: CESTAT rules in favour of BNP Paribas India Solutions [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of BNP Paribas India Solutions has held that denial of Cenvat credit availment without issuing a...
![Denial of CENVAT Credit Availment without Issuing SCN is not Valid: CESTAT rules in favour of BNP Paribas India Solutions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CENVAT-Credit-SCN-CESTAT-BNP-TAXSCAN-.jpg "Denial of CENVAT Credit Availment without Issuing SCN is not Valid: CESTAT rules in favour of BNP Paribas India Solutions [Read Order]")
Relief to Jindal Saw: CESTAT Deletes Customs Duty Levy Valued on Filing of Ex-Bond BOE [Read Order]
As a relief to Jindal Saw, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has deleted the customs duty levy valued on the filing of the ex-bond Bill of Entry....
![Relief to Jindal Saw: CESTAT Deletes Customs Duty Levy Valued on Filing of Ex-Bond BOE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jindal-Saw-CESTAT-Customs-Duty-Levy-Filing-Ex-Bond-BOE-Customs-Excise-Service-Tax-Taxscan.jpg "Relief to Jindal Saw: CESTAT Deletes Customs Duty Levy Valued on Filing of Ex-Bond BOE [Read Order]")
![Cenvat Credit Available on Books of Account Can Be Rejected only with Due Procedure: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cenvat-Credit-Books-of-Account-Due-Procedure-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Cenvat Credit Available on Books of Account Can Be Rejected only with Due Procedure: CESTAT [Read Order]")