![No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Penalty-Import-CESTAT-taxscan.jpg "No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]")
No Penalty u/s 114A, When No Mis-declaration of Import: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, has, by its order in an appeal filed by the appellant, held that no penalty...
![Changing Classification of Goods not valid in the Absence of Evidence, Demand for Excise Duty not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/goods-evidence-demand-excise-duty-CESTAT-taxscan.jpeg "Changing Classification of Goods not valid in the Absence of Evidence, Demand for Excise Duty not sustainable: CESTAT [Read Order]")
![Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-SSI-Exemption-taxscan.jpg "Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]")
![Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/non-functional-directors-Penalty-CESTAT-taxscan.jpeg "Rule 26 not applicable to Non-Functional Directors, Penalty not sustained: CESTAT [Read Order]")
![Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exempted-service-input-services-CESTAT-taxscan.jpeg "Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]")
Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal has held that compounded levy scheme is not applicable on Tin packing machine pouches which are manually packed. A...
![Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Compounded-levy-Scheme-Tin-Packing-machine-pouches-CESTAT-taxscan.jpg "Compounded Levy Scheme not applicable on Tin Packing machine pouches which are manually packed: CESTAT [Read Order]")
Tax Exemption available on Services rendered for Transmission of Electricity: CESTAT quashes demand of Service Tax [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal has held that the tax exemption is available on services rendered for transmission of electricity and quashed the...
![Tax Exemption available on Services rendered for Transmission of Electricity: CESTAT quashes demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Tax-Exemption-services-transmission-of-electricity-CESTAT-demand-of-service-tax-taxscan.jpeg "Tax Exemption available on Services rendered for Transmission of Electricity: CESTAT quashes demand of Service Tax [Read Order]")
![Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Demand-of-duty-CESTAT-taxscan.jpg "Demand of Duty on Assumptions and Presumption: CESTAT sets aside demand of 163cr [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 the Customs Act, 1962. The officers of Airport...
![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]")
Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Customs broker license revocation proceedings based on an invalidated earlier offence...
![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]")