![No Justifiable Reasons for Delay in Filing Appeal after Defect Notice: Delhi HC confirms CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Justifiable-Reasons-for-Delay-in-Filing-Appeal-Defect-Notice-Delhi-HC-CESTAT-order-TAXSCAN.jpg "No Justifiable Reasons for Delay in Filing Appeal after Defect Notice: Delhi HC confirms CESTAT Order [Read Order]")
No Justifiable Reasons for Delay in Filing Appeal after Defect Notice: Delhi HC confirms CESTAT Order [Read Order]
A Division Bench of the Delhi High Court confirmed the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) as no justifiable...
![Emails of Supplier not an Authentic Evidence to Prove the Contention of Wrong Supply by Importer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Emails-of-Supplier-not-an-Authentic-Evidence-to-Prove-the-Contention-of-Wrong-Supply-by-Importer-CESTAT-TAXSCAN.jpg "Emails of Supplier not an Authentic Evidence to Prove the Contention of Wrong Supply by Importer: CESTAT [Read Order]")
![Issuance of Show Cause Notice After the Expiry of Time Limit: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Issuance-of-Show-Cause-Notice-After-the-Expiry-of-Time-Limit-CESTAT-quashes-Order-TAXSCAN-2.jpg "Issuance of Show Cause Notice After the Expiry of Time Limit: CESTAT quashes Order [Read Order]")
![Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-of-Special-Additional-Duty-Payment-of-Duty-CESTAT-TAXSCAN.jpg "Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]")
No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of excess paid duty must be credited to the consumer welfare fund in the absence of...
![No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-evidence-proves-Unjust-enrichment-Refund-of-Excess-Paid-Duty-must-be-Credit-to-Consumer-Welfare-Fund-CESTAT-TAXSCAN.jpg "No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]")
Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench quashed excise duty demand as there was purchase of raw materials and usage of them for manufacture as independent...
![Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Purchase-of-Raw-Materials-and-Usage-of-them-for-Manufacture-Independent-Manufacturer-CESTAT-quashes-Excise-Duty-Demand-TAXSCAN.jpg "Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]")
No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax is leviable on cost of spares and material used for free services during the warranty...
![No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-leviable-on-Cost-Spares-and-Material-used-for-Free-Services-during-Warranty-Period-CESTAT-TAXSCAN.jpg "No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]")
Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashes service tax demand and observed that cenvat credit is allowable on input services for providing works...
![Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-allowable-on-Input-Services-for-providing-Works-Contract-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]")
Value of Sale of Book Separately Identifiable from Audited Financials Statements, No Service Tax leviable on Consideration received on Publication Section L: CESTAT
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that service tax is not leviable on consideration received on Publication of Section L, as the value of...
No Document to Prove Discharge of Customs Duty Liability for Foreign Currency: CESTAT decides Foreign Currency as Smuggled even though not Recovered from Customs Area
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), that the seized gold is of smuggled nature even though they were not recovered from the customs area as no...
CESTAT allows Interest on Auction Sale Proceeds from Date of receipt of Amount by Customs Department till Date of Disbursal [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed interest on auction sale proceeds from the date on which amount was received by the Customs Department...
![CESTAT allows Interest on Auction Sale Proceeds from Date of receipt of Amount by Customs Department till Date of Disbursal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-allows-Interest-on-Auction-Sale-Proceeds-from-Date-of-receipt-of-Amount-by-Customs-Department-till-Date-of-Disbursal-TAXSCAN.jpg "CESTAT allows Interest on Auction Sale Proceeds from Date of receipt of Amount by Customs Department till Date of Disbursal [Read Order]")