![Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/gold-smuggling-case-CESTAT-penalty-Customs-Act-taxscan.jpg "Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]")
Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench set aside a penalty of 50 lakhs imposed under Section 112(b)(i) of...
![Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Customs-broker-license-CESTAT-taxscan.jpg "Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]")
![CESTAT allows CENVAT Credit on Structural Items in the Nature of MS Sheets, Angles etc. [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-CENVAT-Credit-MS-Sheets-taxscan.jpeg "CESTAT allows CENVAT Credit on Structural Items in the Nature of MS Sheets, Angles etc. [Read Order]")
![CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-CENVAT-credit-electricity-cost-taxscan.jpg "CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]")
Wrong Interpretation of relevant provisions and notifications: CESTAT sets aside Rejection of Refund Claim [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench set aside rejection of claim of refund holding that there has been wrong interpretation of relevant provisions and...
![Wrong Interpretation of relevant provisions and notifications: CESTAT sets aside Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-refund-claim-taxscan.jpeg "Wrong Interpretation of relevant provisions and notifications: CESTAT sets aside Rejection of Refund Claim [Read Order]")
![Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-Free-Import-Authorisation-Licence-CESTAT-taxscan.jpeg "Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]")
CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]
The Single Member Bench of Kolkata Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that cess on paper is not a duty of excise and refund rejected on limitation under section...
![CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cess-duty-of-Excise-Refund-CESTAT-taxscan.jpeg "CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]")
Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench granted relief to M/s. Indian Oil Corporation Limited, Refinery Division (IOC), and held that Cenvat credit is...
![Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/IOC-CESTAT-Cenvat-credit-taxscan.jpeg "Relief to IOC: CESTAT rules Cenvat Credit is available on Duty paid treating Activity as Manufacturing Activity [Read Order]")
Right to Use of Trademark under Trademark License Agreement is 'Deemed Sale' subject to VAT, No Service Tax Leviable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the right to use of trademark under the Trademark License Agreement as...
![Right to Use of Trademark under Trademark License Agreement is Deemed Sale subject to VAT, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/trademark-Trademark-License-Agreement-Deemed-sale-VAT-Service-Tax-CESTAT-taxscan.jpg "Right to Use of Trademark under Trademark License Agreement is Deemed Sale subject to VAT, No Service Tax Leviable: CESTAT [Read Order]")
Decision not to impose Anti-Dumping Duty not sustained when not following Recommendation made by Designated Authority: CESTAT [Read Order]
While considering a bunch of appeals, the Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that decision not to impose anti-dumping duty is not...
![Decision not to impose Anti-Dumping Duty not sustained when not following Recommendation made by Designated Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/anti-dumping-duty-authority-CESTAT-taxscan.jpg "Decision not to impose Anti-Dumping Duty not sustained when not following Recommendation made by Designated Authority: CESTAT [Read Order]")
