![CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Dismissal-of-Appeal-Appeal-Commissioner-taxscan.jpg "CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]")
CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the dismissal of the appeal by the Commissioner (Appeals)...
![Kronos 4500 Touch ID Terminal Chips are Classifiable under Category of ‘Electrical machines and Apparatus: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kronos-4500-Touch-ID-Terminal-Chips-Classifiable-under-Category-Electrical-machines-Apparatus-CESTAT-Excise-And-Customs-TAXSCAN.jpg "Kronos 4500 Touch ID Terminal Chips are Classifiable under Category of ‘Electrical machines and Apparatus: CESTAT [Read Order]")
![No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Requirement-of-Attachment-of-Bank-Account-on-Deposit-of-Pre-Deposit-Numbering-of-Service-Tax-Appeals-Kerala-HC-TAXSCAN.jpg "No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]")
![Availment of CENVAT Credit of Service Tax Allowable on ISD invoice issued by head office without having ISD registration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Availment-CENVAT-Credit-Service-Tax-ISD-invoice-issued-office-without-ISD-registration-CESTAT-taxascan.jpg "Availment of CENVAT Credit of Service Tax Allowable on ISD invoice issued by head office without having ISD registration: CESTAT [Read Order]")
![Reduction of Redemption Fine imposed on Confiscation of Prime hot rolled steel plates without considering MIP: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Redemption-Fine-Sufficient-Discourage-Importer-Repeating-Offence-CESTAT-TAXSCAN.jpg "Reduction of Redemption Fine imposed on Confiscation of Prime hot rolled steel plates without considering MIP: CESTAT Directs Re-adjudication [Read Order]")
Valuation of Customs Duty of Iron Ore Fines should be done in Accordance with provisions of Section 14 of Customs Act: CESTAT Allows Refund Claim [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the valuation of customs duty of Iron ore fines should be done under section 14 of the Customs...
![Valuation of Customs Duty of Iron Ore Fines should be done in Accordance with provisions of Section 14 of Customs Act: CESTAT Allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Valuation-of-Customs-Duty-Iron-Ore-Fines-Accordance-provisions-Customs-Act-CESTAT-Refund-Claim-TAXSCAN.jpg "Valuation of Customs Duty of Iron Ore Fines should be done in Accordance with provisions of Section 14 of Customs Act: CESTAT Allows Refund Claim [Read Order]")
Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the department for imposing service tax demand on technical testing and analysis...
![Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Demand-Technical-Testing-Analysis-Services-Examining-Nature-of-Service-CESTAT-Directs-Re-adjudication-TAXSCAN.jpg "Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]")
Relief to Bharat Electronics: CESTAT Quashes Service Tax Demand for Receiving Overhauling Charges under Repair and Maintenance services on ground of Limitation
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Bharat Electronics by quashing the service tax demand for receiving the overhauling charges...
CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (ITAT) has set aside the re-adjudication and has confirmed the valuation of adjudicating authority in finalisation of...
![CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Valuation-Adjudicating-Authority-Finalisation-Provisional-Assessment-CAS-4-principle-Re-adjudication-taxscan.jpg "CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]")
No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which was essentially a sale of goods was not subjected to...
![No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Leviable-Supply-of-Water-and-Electricity-Essentially-Sale-of-Goods-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]")
CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on the Chartered Accountant (CA) under rule 26 of the Central Excise Rules,2002 on the...
![CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Chartered-Accountant-Penalty-imposed-Central-Excise-Rules-Proper-Issuance-of-Certificate-taxscan.jpg "CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]")
Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for Customs duty demand on refund of Special Additional Duty (SAD) without proper...
![Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Customs-Duty-Demand-Special-Additional-Duty-Proper-Examination-CA-Certificate-CESTAT-Re-adjudication-taxscan.jpg "Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]")