![Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-of-Credit-on-Clearance-of-excisable-goods-during-Excise-Regime-amount-to-Unjust-Enrichment-CESTAT-TAXSCAN.jpg "Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]")
Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment: CESTAT [Read Order]
The Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has recently held that refund claim of appellant M/s Nitin...
![CENVAT Credit Claim not to be Rejected without giving Chance to Produce Documents, Demand Order Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CENVAT-Credit-Claim-Chance-to-Produce-Documents-Demand-Order-Invalid-CESTAT-TAXSCAN.jpg "CENVAT Credit Claim not to be Rejected without giving Chance to Produce Documents, Demand Order Invalid: CESTAT [Read Order]")
![Buyer of Inputs cant verify all the Supplier duty liability, CENVAT Credit can be allowable to Bonafide purchaser of Goods which includes Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Supplier-duty-liability-CENVAT-Credit-Goods-which-includes-Duty-CESTAT-TAXSCAN.jpg "Buyer of Inputs cant verify all the Supplier duty liability, CENVAT Credit can be allowable to Bonafide purchaser of Goods which includes Duty: CESTAT [Read Order]")
![Penalty on wrong CENVAT Credit availed solely based upon Statements cannot be confirmed unless stood the test u/s 9(D) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Penalty-CENVAT-Credit-Statements-confirmed-Central-Excise-Act-CESTAT-TAXSCAN.jpg "Penalty on wrong CENVAT Credit availed solely based upon Statements cannot be confirmed unless stood the test u/s 9(D) of Central Excise Act: CESTAT [Read Order]")
![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]")
No bar of unjust enrichment on Accumulation of Credit on Clearance of Excisable Goods during Excise Law Regime: CESTAT [Read Order]
A Single Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that No bar of unjust enrichment on accumulation of credit on clearance of excisable goods during Excise Law...
![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]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that legality of Service Tax Credit can only be questioned to the Input Service Distributor (ISD) by...
![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]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered re adjudication for inclusion of services for setting up and modernization of factory under input...
![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]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed Cenvat Credit on parts for efficient functioning of machine for manufacturing Sugar and Molasses. The...
![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]")