![Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Physician-Sample-Retail-Sale-Value-Governed-Central-Excise-Act-Excise-Duty-Paid-Transaction-Value-CESTAT-taxscan.jpg "Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]")
Physician Sample not for Retail Sale, Value Governed by Section 4 of Central Excise Act and Excise Duty to be Paid on Transaction Value: CESTAT [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Physician sample not for retail sale, value...
![Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Excise-Duty-Valid-the-Transaction-Done-without-Payment-Duty-CESTAT-reduces-Penalty.jpg "Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]")
![Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursable-Expense-Subject-Levy-Service-Tax-CESTAT-TAXSCAN.jpg "Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]")
![Adopting Values Fixed by Valuation Committee Without Revealing Methodology and Basis Adopted is not Correct: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Valuation-Committee-Without-Revealing-Methodology-Adopting-Values-Fixed-by-Valuation-Committee-CESTAT-taxscan.jpg "Adopting Values Fixed by Valuation Committee Without Revealing Methodology and Basis Adopted is not Correct: CESTAT [Read Order]")
Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that goods unloaded in the factory and got mixed in a tank is not an afterthought and dismissed the...
![Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Goods-Unloaded-in-Factory-Got-Mixed-In-Tank-CESTAT-Dismisses-Clearance-of-Goods-Goods-without-Lab-Test-taxscan.jpg "Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]")
No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit Rules, 2004 (CCR) that registration should be...
![No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Mandate-Rule-5-of-CCR-Registration-Condition-Refund-of-Accumulated-Credit-cestat-refund-ccr-taxscan.jpg "No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]")
Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that interest is not chargeable if credit has been taken but not utilised and subsequently reversed. ...
![Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-CESTAT-Interest-Not-Chargeable-taxscan.jpg "Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]")
Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that the demand for service tax based on the audit report of Indian Oil Corporation Ltd(IOCL) which is a...
![Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Service-Tax-Based-Audit-Report-of-IOCL-Income-Tax-Departments-information-CESTAT-service-tax-audit-report-income-tax-income-tax-department-Form-26AS-is-not-Valid-valid-taxscan.jpg "Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]")
CESTAT Upholds Assessment of CVD on Basis of Retail Sale Price for Prepared Glues and Other Prepared Adhesives [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the assessment of Countervailing Duty (CVD) on basis of retail sale price for prepared glues and other...
![CESTAT Upholds Assessment of CVD on Basis of Retail Sale Price for Prepared Glues and Other Prepared Adhesives [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Assessment-of-CVD-Basis-of-Retail-Sale-Price-Prepared-Glues-and-Other-Prepared-Adhesives-sales-price-retail-sales-price-taxscan.jpg "CESTAT Upholds Assessment of CVD on Basis of Retail Sale Price for Prepared Glues and Other Prepared Adhesives [Read Order]")
CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of the service tax refund claim made on receipt of reimbursement from overseas importer. The...
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")
No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no unjust enrichment when the refund was advance paid as per sub rule (1a) of rule 6 of service tax...
![No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Rules-CESTAT-directs-Issue-Refund-Cheque-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]")