![Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Illegal-Importation-of-Battery-Ammonium-Chloride-through-Mis-Declaration-CESTAT-upholds-Penalty-Ammonium-Chloride-Customs-Act-taxscan.jpg "Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]")
Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]
In a recent case, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal, (CESTAT) upheld the penalty under Customs Act, 1962...
![CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CA-Certificate-Incidence-of-Excise-Duty-CESTAT-IOC-Excise-Duty-CESTAT-Grants-Relief-to-IOC-taxscan.jpg "CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]")
![Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Verification-of-Prices-Actually-Sold-Goods-absence-of-Evidence-CESTAT-Determining-Value-taxscan.jpg "Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]")
![Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Excess-Amount-Paid-in-Service-Tax-Short-Payment-in-Education-Cess-SHE-Cess-Education-Cess-Short-Payment-CESTAT-taxscan.jpg "Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]")
Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that “bus transportation charges” paid by an employer to transport its employees to the workplace do not...
![Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bus-Transportation-Charges-Incurred-by-Employer-Employer-Bus-Transportation-Charges-Employee-Commute-to-Factory-Input-Service-Cenvat-Credit-CESTAT-Cenvat-Credit-taxscan.jpg "Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]")
![No service tax on Reimbursable Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-tax-on-Reimbursable-Expenses-CESTAT-Reimbursable-Expenses-service-tax-taxscan.jpg "No service tax on Reimbursable Expenses: CESTAT [Read Order]")
Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software Services” is classifiable as Business Auxiliary...
![Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Information-Technology-Software-Services-BAS-Cenvat-Credit-CESTAT-taxscan.jpg "Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]")
Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund against unsold goods as the import of timber logs made by the payment of due amount of customs...
![Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Import-of-Timber-Logs-made-by-Payment-Import-of-Timber-Logs-Payment-Customs-Duty-SAD-CESTAT-allows-Refund-against-unsold-goods-taxcan.jpg "Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]")
Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand on PPC Cement thereby noting that demanding the differential duty without...
![Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demanding-Differential-Duty-Assessment-of-the-Bills-of-Entry-CESTAT-Assessment-Bills-of-Entry-Differential-Duty-Demand-on-PPC-Cement-PPC-Cement-taxscan.jpg "Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]")
Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that Cenvat Credit is available on books of accounts on transfer of ownership and therefore Rule 10 of...
![Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Available-on-Books-of-Accounts-Transfer-of-Ownership-Books-of-Accounts-Cenvat-Credit-CCR-Applicable-CCR-CESTAT-taxscan.jpg "Cenvat Credit Available on Books of Accounts on Transfer of Ownership, Rule 10 of CCR Applicable: CESTAT [Read Order]")
![Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Conversion-From-One-Scheme-DEPB-Scheme-Customs-Act-CESTAT-taxscan.jpg "Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]")