![Classification of Parts and Accessories of Motor Vehicles under Customs Tariff Act: CESTAT grants interim relief to Suzuki Motors Gujarat [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/motor-vehicles-Customs-Tariff-Act-CESTAT-Suzuki-Motors-Gujarat-taxscan.jpeg "Classification of Parts and Accessories of Motor Vehicles under Customs Tariff Act: CESTAT grants interim relief to Suzuki Motors Gujarat [Read Order]")
Classification of Parts and Accessories of Motor Vehicles under Customs Tariff Act: CESTAT grants interim relief to Suzuki Motors Gujarat [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad grants interim relief to Suzuki Motors on the ground of classification of...
![Doctrine of Unjust enrichment does not Apply to Payment of Duty by way of pre-deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/payment-pre-deposit-CESTAT-taxscan.jpg "Doctrine of Unjust enrichment does not Apply to Payment of Duty by way of pre-deposit: CESTAT [Read Order]")
![Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/SEZ-Distinct-Entity-CESTAT-Excise-Duty-Refund-taxscan.jpg "Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]")
![Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Camp-Mobilisation-Demobilisation-Camp-Establishment-Survey-Mineral-CESTAT-Service-Tax-Demand-taxscan.jpg "Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]")
![Storage in Container Freight Station is Incidental to Cargo Handling Activity and not Liable to charge Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Storage-Container-Freight-Station-Cargo-Handling-Activity-Service-Tax-CESTAT-taxscan.jpg "Storage in Container Freight Station is Incidental to Cargo Handling Activity and not Liable to charge Service Tax: CESTAT [Read Order]")
Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of excise duty paid in excess cannot be rejected solely on the ground that the assessee...
![Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Refund-Paid-Duty-Assessment-CESTAT-taxscan.jpg "Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]")
Customer Care Service is classifiable under 'Business Auxiliary Services' u/s 65 (11) of Finance Act: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customer care service is classifiable under “Business Auxiliary Services” u/s 65(11) of Finance Act...
![Customer Care Service is classifiable under Business Auxiliary Services u/s 65 (11) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Customer-care-service-Business-Auxiliary-Service-Finance-Act-CESTAT-taxscan.jpg "Customer Care Service is classifiable under Business Auxiliary Services u/s 65 (11) of Finance Act: CESTAT [Read Order]")
Cenvat Credit available in case of Outward Transportation for Services availed from the Place of Removal up to Customers Place: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that cenvat credit is available in case of outward transportation for the services availed from the place of...
![Cenvat Credit available in case of Outward Transportation for Services availed from the Place of Removal up to Customers Place: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Cenvat-Credit-Outward-Transportation-Services-Customers-Place-CESTAT-taxscan.jpeg "Cenvat Credit available in case of Outward Transportation for Services availed from the Place of Removal up to Customers Place: CESTAT [Read Order]")
Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the Bagasse/ Press mud produced during the course of manufacture of sugar cannot be treated as exempted...
![Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Press-Mud-product-Sugar-Exempted-Products-CESTAT-taxscan.jpg "Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]")
Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal has held that allegation of non-re-warehousing of the goods prove by substantial evidence but not on assumption. The...
![Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Re-Warehousing-of-the-Goods-Substantial-Evidence-Assumption-CESTAT-taxscan.jpeg "Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]")
Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made available any goods to the service provider and holds...
![Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-CESTAT-export-Service-Tax-taxscan.jpeg "Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
![Illegal Export of Non-Basmati Rice: CESTAT reduces Penalty of Rs. 8 Lakhs to Rs. 4 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Export-Non-Basmati-Rice-CESTAT-Penalty-taxscan.jpg "Illegal Export of Non-Basmati Rice: CESTAT reduces Penalty of Rs. 8 Lakhs to Rs. 4 Lakhs [Read Order]")