![Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Electronic-evidence-evidence-Requisite-Certificate-Central-Excise-Act-Central-Excise-Orissa-High-Court-taxscan.jpg "Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]")
Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]
The SIngle Bench of Chief Justice M S Raman of Orissa High Court held that, electronic evidence such as computer printouts shall be accompanied by...
![Consification of Goods and Penalty not permissible When Imported Goods are not mis declared: CESTAT rules in favour of Surya Exim Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Consification-of-goods-and-penalty-not-permissible-when-imported-goods-are-not-mis-declared-CESTAT-rules-in-favour-of-Surya-Exim-ltd-TAXSCAN.jpg "Consification of Goods and Penalty not permissible When Imported Goods are not mis declared: CESTAT rules in favour of Surya Exim Ltd [Read Order]")
![Interest cant be allowed on Seized Currency notes on Release: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Interest-Seized-Currency-notes-on-Release-Seized-Currency-notes-CESTAT-taxscan.jpg "Interest cant be allowed on Seized Currency notes on Release: CESTAT [Read Order]")
![Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Imported-Waste-Oil-Re-Export-Re-Export-of-Imported-Waste-Oil-Central-Excise-Rule-CESTAT-taxscan.jpg "Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]")
![Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Costs-Plus-CESTAT-Cenvat-Credit-Cenvat-Credit-to-Blackberry-India-Private-Limited.jpg "Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]")
Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench quashed recovery on the ground that there was failure to consider evidences relating to availment of depreciation under...
![Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/evidences-Cenvat-Credit-availment-of-Cenvat-Credit-CESTAT-taxscan.jpg "Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]")
Relief to Singtel Global India: CESTAT dismisses service tax appeals holding SGIPL is not intermediary [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted relief to Singtel India, thereby dismissing service tax appeals holding M/s. SingTel Global India...
![Relief to Singtel Global India: CESTAT dismisses service tax appeals holding SGIPL is not intermediary [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Singtel-Global-India-service-tax-appeals-CESTAT-service-tax-SGIPL-taxscan.jpg "Relief to Singtel Global India: CESTAT dismisses service tax appeals holding SGIPL is not intermediary [Read Order]")
No Service Tax under ‘Manpower Recruitment and Supply Agency Services’ for Expenses of Harvesting and Transportation of Sugarcane: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no Service Tax demandable under ‘Manpower Recruitment and Supply Agency Services’ for Expenses...
![No Service Tax under ‘Manpower Recruitment and Supply Agency Services’ for Expenses of Harvesting and Transportation of Sugarcane: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Manpower-Recruitment-and-Supply-Agency-Services-Expenses-of-Harvesting-Transportation-of-Sugarcane-CESTAT-taxscan.jpg "No Service Tax under ‘Manpower Recruitment and Supply Agency Services’ for Expenses of Harvesting and Transportation of Sugarcane: CESTAT [Read Order]")
Sec 11B of Central Excise Act not applicable when Payment of Service Tax is by Mistake: CESTAT [Read Order]
A Single Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Section 11B of Central Excise Act not applicable when payment of service tax is by mistake. The...
![Sec 11B of Central Excise Act not applicable when Payment of Service Tax is by Mistake: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Central-Excise-Act-Payment-of-Service-Tax-Payment-Service-Tax-CESTAT-taxscan.jpg "Sec 11B of Central Excise Act not applicable when Payment of Service Tax is by Mistake: CESTAT [Read Order]")
Bona fide belief of Area based exemption from Central Excise Duty: CESTAT deletes Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) deleted the penalty on the ground that there was bona fide belief of Area based exemption from Central Excise...
![Bona fide belief of Area based exemption from Central Excise Duty: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Central-Excise-Duty-CESTAT-Penalty-taxscan.jpg "Bona fide belief of Area based exemption from Central Excise Duty: CESTAT deletes Penalty [Read Order]")
![No Penalty or Conviction can be based merely on Speculations: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Penalty-or-Conviction-can-be-based-merely-on-Speculations-CESTAT-TAXSCAN.jpg "No Penalty or Conviction can be based merely on Speculations: CESTAT [Read Order]")
Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench held that Onus is on Revenue to prove smuggled nature when goods are notified under Section 123 Customs Act. Raj Kumar...
![Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Onus-is-on-Revenue-to-prove-smuggled-nature-when-goods-are-notified-Customs-Act-CESTAT-TAXSCAN.jpg "Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]")