![Antecedents cannot be Evidence for alleged Undervaluation of Goods: CESTAT grants relief to Granite India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/evidence-CESTAT-Granite-India-taxscan.jpg "Antecedents cannot be Evidence for alleged Undervaluation of Goods: CESTAT grants relief to Granite India [Read Order]")
Antecedents cannot be Evidence for alleged Undervaluation of Goods: CESTAT grants relief to Granite India [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai granted relief to Granite India and held that antecedents cannot be evidence...
![No question of Absolute Confiscation or Re-Export when Goods have been cleared for Domestic Consumption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/re-export-goods-domestic-consumption-CESTAT-taxscan.jpg "No question of Absolute Confiscation or Re-Export when Goods have been cleared for Domestic Consumption: CESTAT [Read Order]")
![Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Show-cause-Notice-Finance-Act-CESTAT-taxscan.jpg "Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]")
![Axe Oil is classifiable under Chapter 30 of Excise Act, attracts 12% Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Axe-Oil-Excise-Act-CESTAT-taxscan.jpg "Axe Oil is classifiable under Chapter 30 of Excise Act, attracts 12% Duty: CESTAT [Read Order]")
![Maha Pasand Jarda Scented Tobacco classifiable as Chewing Tobacco: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Maha-Pasand-Jarda-Tobacco-Chewing-Tobacco-CESTAT-taxscan.jpg "Maha Pasand Jarda Scented Tobacco classifiable as Chewing Tobacco: CESTAT [Read Order]")
CENVAT Credit allowable on HR Coils/Sheets & Welding Electrodes used in Repair and Maintenance of Capital Goods: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), has held that the HR Coils/Sheets and welding electrodes used in the repair and maintenance of the capital goods are eligible for...
![CENVAT Credit allowable on HR Coils/Sheets & Welding Electrodes used in Repair and Maintenance of Capital Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CENVAT-Credit-HR-Coils-Sheets-Welding-Electrodes-Capital-Goods-CESTAT-taxscan.jpg "CENVAT Credit allowable on HR Coils/Sheets & Welding Electrodes used in Repair and Maintenance of Capital Goods: CESTAT [Read Order]")
Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]
In the case of Sky Airways, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the customs duty paid voluntarily during the investigation does not...
![Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Custom-duty-pre-deposit-refund-CESTAT-taxscan.jpg "Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]")
Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that duty deposited for a non-working period of steel rolling machine is not admissible and allowed...
![Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-deposit-steel-rolling-machine-Refund-CESTAT-taxscan.jpeg "Duty deposited for Non-Working period of Steel Rolling Machine not admissible, Refund of Duty sustained: CESTAT [Read Order]")
Delay in filing Customs Appeal by Sick Company during pendency of Matter before BIFR is 'Reasonable': CESTAT Condones Delay of 2644 Days [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while condoning a delay of 2644 days, has held that the delay in filing appeal by a sick company during the period...
![Delay in filing Customs Appeal by Sick Company during pendency of Matter before BIFR is Reasonable: CESTAT Condones Delay of 2644 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Customs-Appeal-Sick-Company-BIFR-CESTAT-Condones-Delay-taxscan.jpeg "Delay in filing Customs Appeal by Sick Company during pendency of Matter before BIFR is Reasonable: CESTAT Condones Delay of 2644 Days [Read Order]")
Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the change in business model shall not be s reason for rejecting the transaction value under the Customs...
![Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Business-Model-Transaction-Value-Customs-Act-CESTAT-taxscan.jpeg "Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]")
Refund of Unutilized CENVAT Credit can be claimed on Export of Legal Services under Rule 5 of CENVAT Credit Rules, 2004: Delhi HC [Read Order]
The Division bench of Delhi High Court held that refund of unutilized CENVAT credit can be claimed on export of legal services under Rule 5 of CENVAT Credit Rules, 2004. The present appeal is...
![Refund of Unutilized CENVAT Credit can be claimed on Export of Legal Services under Rule 5 of CENVAT Credit Rules, 2004: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-CENVAT-Credit-Rules-Delhi-HC-Taxscan.jpg "Refund of Unutilized CENVAT Credit can be claimed on Export of Legal Services under Rule 5 of CENVAT Credit Rules, 2004: Delhi HC [Read Order]")