![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]")
Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal, ruled that Charging of Costs Plus would make an intermediary, thereby...
![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]](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]](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]](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]")
Customs Broker not required to Verify correct issuance of documents under Regulation 10(n): CESTAT quashes SCN [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that Customs Brokers are not obliged to verify correctness of documents as per the Regulation...
![Customs Broker not required to Verify correct issuance of documents under Regulation 10(n): CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Customs-Broker-documents-issuance-of-documents-CESTAT-SCN-taxscan.jpg "Customs Broker not required to Verify correct issuance of documents under Regulation 10(n): CESTAT quashes SCN [Read Order]")
![CENVAT Credit Refund cant deny for Judicial Scrutiny: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CENVAT-Credit-Refund-cant-deny-for-Judicial-Scrutiny-CESTAT-TAXSCAN.jpg "CENVAT Credit Refund cant deny for Judicial Scrutiny: CESTAT [Read Order]")
Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]
In a recent case, the department in its order failed to mention the duty to oil contained in the Bunker Tank,the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal...
![Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Duty-to-Oil-contained-in-Bunker-Tank-order-CESTAT-sets-aside-Non-Speaking-Order-of-Commissioner-TAXSCAN.jpg "Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]")
Rejection of Refund of amount paid through DEPB Scrip is not valid in Absence of Evidence: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the rejection of refund of the amount paid through DEPB scrip is not valid in absence of evidence. ...
![Rejection of Refund of amount paid through DEPB Scrip is not valid in Absence of Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-DEPB-Scrip-Absence-of-Evidence-CESTAT-taxscan.jpg "Rejection of Refund of amount paid through DEPB Scrip is not valid in Absence of Evidence: CESTAT [Read Order]")