![Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Tribunal-Appellate-stage-cannot-club-the-refund-claims-of-different-quarters-rules-CESTAT-TAXSCAN.jpg "Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]")
Tribunal at Appellate stage cannot club Refund Claims of different quarters: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Tribunal at the Appellate stage cannot club the...
![No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Nunjust-enrichment-Accumulation-Credit-Clearance-Excisable-Goods-during-Excise-Law-Regime-CESTAT-TAXSCAN.jpg "No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]")
![Legality of Service Tax Credit can only be questioned to the ISD by Jurisdictional Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Service-Tax-Credit-ISD-Jurisdictional-Authority-CESTAT-taxscan.jpg "Legality of Service Tax Credit can only be questioned to the ISD by Jurisdictional Authority: CESTAT [Read Order]")
![CESTAT orders re adjudication for inclusion of Services for setting up and Modernization of Factory under Input Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-CESTAT-orders-Services-Modernization-of-Factory-Input-Services-taxscan.jpg "CESTAT orders re adjudication for inclusion of Services for setting up and Modernization of Factory under Input Services [Read Order]")
![CESTAT allows Cenvat Credit on Parts for efficient functioning of Machine for Manufacturing Sugar and Molasses [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Cenvat-Credit-Parts-for-efficient-functioning-of-Machine-for-Manufacturing-Sugar-and-Molasses-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Parts for efficient functioning of Machine for Manufacturing Sugar and Molasses [Read Order]")
Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that waste and Scrap are not manufactured goods and no provisions for reversal of credit taken on...
![Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Waste-and-Scrap-manufactured-goods-reversal-of-credit-duty-paid-inputs-CESTAT-taxcan.jpg "Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap: CESTAT [Read Order]")
Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held...
![Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-of-utilized-CENVAT-Credit-returned-for-rectifying-the-deficiencies-cannot-be-held-time-barred-CESTAT-TAXSCAN.jpg "Refund Claim of utilized CENVAT Credit returned for rectifying the deficiencies cannot be held as time-barred: CESTAT [Read Order]")
Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the reversal of CENVAT Credit on the non-moving inventory under general provision is not valid. ...
![Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Reversal-CENVAT-Credit-on-non-moving-inventory-under-general-provision-is-not-valid-CESTAT-TAXSCAN.jpg "Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]")
Order passed by Settlement Commission cannot be adjudicated by Co-noticees, Customs Duty over CHA not imposable: Madras HC [Read Order]
The Madras High Court (HC) has held that the Order passed by Settlement Commission cannot be adjudicated by co-noticees, Customs duty over CHA is not imposable. Mr Hari Radhakrishnan appeared on...
![Order passed by Settlement Commission cannot be adjudicated by Co-noticees, Customs Duty over CHA not imposable: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Settlement-Commission-Co-noticees-Customs-Duty-over-CHA-not-imposable-Customs-Duty-Customs-CHA-Customs-House-Agent-Madras-HC-taxscan.jpg "Order passed by Settlement Commission cannot be adjudicated by Co-noticees, Customs Duty over CHA not imposable: Madras HC [Read Order]")
![Refund allowable if Service Tax paid in excess of the amount payable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-allowable-if-Service-Tax-paid-in-excess-of-the-amount-payable-CESTAT-TAXSCAN.jpg "Refund allowable if Service Tax paid in excess of the amount payable: CESTAT [Read Order]")
No application of Rule 6(3) of CCR on Zinc Scrap produced from manufacture of Galvanized Pipes: CESTAT [Read Order]
A Single Bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), held that Rule 6(3) of Cenvat Credit Rules, 2004 has no application on zinc scrap produced from manufacture of...
![No application of Rule 6(3) of CCR on Zinc Scrap produced from manufacture of Galvanized Pipes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CCR-zinc-scrap-manufacture-Galvanized-pipes-CESTAT-taxscan.jpg "No application of Rule 6(3) of CCR on Zinc Scrap produced from manufacture of Galvanized Pipes: CESTAT [Read Order]")
No Proof of non-fulfilling obligations under Regulation 10(n): CESTAT sets aside revoking of Customs Brokers Licences [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), set aside revoking of Customs Brokers Licenses on the ground of No proof of non fulfilling obligations under...
![No Proof of non-fulfilling obligations under Regulation 10(n): CESTAT sets aside revoking of Customs Brokers Licences [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Customs-Brokers-Licences-taxscan.jpg "No Proof of non-fulfilling obligations under Regulation 10(n): CESTAT sets aside revoking of Customs Brokers Licences [Read Order]")