![Inability to Produce Manufacturers Invoice due to Suppliers Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/manufacturers-invoice-share-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Inability to Produce Manufacturers Invoice due to Suppliers Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]")
Inability to Produce Manufacturer's Invoice due to Supplier's Unwillingness to Share will not attract Penalty u/s 117 of Customs Act: CESTAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that inability to produce the...
![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]")
![Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Refund-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [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]")
![No penalty u/s 78 when discharged the service tax and incorrectly utilized the same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/penalty-service-tax-CESTAT-TAXSCAN.jpg "No penalty u/s 78 when discharged the service tax and incorrectly utilized the same: CESTAT [Read Order]")
Refund claims to trader-importer can't be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund claims to trader-importers can't be rejected even if failed to satisfy requirements under...
![Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Refund-claims-Notification-CESTAT-TAXSCAN.jpg "Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]")
Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]
In a recent decision the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Imported Tubular Tower are parts of Wind Operated Electricity Generator,...
![Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imported-Tubular-Tower-parts-Wind-Operated-Electricity-Generator-Customs-Duty-Exemption-CESTAT-TAXSCAN.jpg "Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]")
Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]
The Chennai Bench of the Customs, Excise and ServiceTax Appellate Tribunal (CESTAT), confirmed the differential duty demand and observed that Saccharomyces Boulardii is classifiable as Yeast. The...
![Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Saccharomyces-Boulardii-Yeast-CESTAT-duty-demand-taxscan.jpg "Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]")
Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]
In a significant case of M/s.Royal Enfield (Unit of M/s.Eicher Motors Ltd.), the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Chennai Bench has held that unjust enrichment did not...
![Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Royal-Enfield-enrichment-Refund-arising-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]")
Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that statutory limitation period under Section 11B Central Excise Act, 1944 not applicable to service tax refund...
![Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Statutory-limitation-period-Central-Excise-Act-service-tax-refund-amount-paid-tax-CESTAT-TAXSCAN.jpg "Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]")
Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently set aside the penalty imposed for alleged clandestine removal of goods, as the penalties in two...
![Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Quashing-of-penalties-CESTAT-Excise-Penalty-Clandestine-Removal-of-Goods-taxscan.jpg "Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]")
No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]
In a significant case of Tata International Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on Business...
![No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-Business-Auxiliary-Services-Foreign-Principal-CESTAT-Tata-International-Ltd-taxscan.jpg "No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]")