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...
![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]](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]](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]")
No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter to pass speaking order as there was no written consent as to acceptance of Bills of Entry...
![No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bills-of-Entry-CESTAT-order-TAXSCAN.jpg "No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]")
![No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Unjust-Enrichment-Duty-Service-Tax-Refund-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]")
![Place of Removal is port from Where Goods are Exported, in case of Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/port-Where-Goods-exported-case-of-Export-CESTAT-TAXSCAN.jpg "Place of Removal is port from Where Goods are Exported, in case of Export: CESTAT [Read Order]")
Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the value declared on import of non-calcined petroleum coke as the nature of supply and terms contract...
![Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Nature-Supply-Terms-BGH-Exim-Limited-CESTAT-Import-Non-Calcined-Petroleum-Coke-TAXSCAN.jpg "Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]")
CESTAT allows Interest u/s 27(A) of Customs Act at applicable Rate upon Expiry of three months from date of Receipt of Refund application till date on which Refund actually Paid
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench allowed interest under Section 27(A) of the Customs Act at applicable rate upon expiry of three months from date of...
