![Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108497-cestat-kolkata-excise-duty-taxscan.webp "Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]")
Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a confirmed Central Excise Duty demand of...
![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")
![Non-Verification of Electronic Evidence with Corroborating Statements as per S.9D of Central Excise Act: CESTAT quashes Demand Order on Alleged Clandestine Movement of M S Ingots [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094774-larger-period-of-limitation-central-excise-act-holder-for-valuable-consideration-excise-customs-service-tax-taxscan.webp "Non-Verification of Electronic Evidence with Corroborating Statements as per S.9D of Central Excise Act: CESTAT quashes Demand Order on Alleged Clandestine Movement of M S Ingots [Read Order]")
![Services rendered by FASPL to Foreign Companies classifiable under BSS, Tax Not leviable as it is Export of Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2067153-services-rendered-by-faspl-faspl-to-foreign-companies-foreign-companies-taxscan.webp "Services rendered by FASPL to Foreign Companies classifiable under BSS, Tax Not leviable as it is Export of Service: CESTAT [Read Order]")
![Loose Sheets and Pocket Diary Not Sufficient to Prove Clandestine Clearance of Mild Steel Ingots: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065025-pocket-diary-loose-sheets-mild-steel-ingots-taxscan.webp "Loose Sheets and Pocket Diary Not Sufficient to Prove Clandestine Clearance of Mild Steel Ingots: CESTAT [Read Order]")
![Once Main Noticee Settles Under SVLDRS, Penalty on Co-Noticees Cannot Survive: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Once-Main-Noticee-Once-Main-Noticee-Settles-Under-SVLDRS-SVLDRS-taxscan.jpg "Once Main Noticee Settles Under SVLDRS, Penalty on Co-Noticees Cannot Survive: CESTAT [Read Order]")
Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) quashed the Rs. 1.59 crore service tax demand levied against the assessee and held that...
![Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Construction-Services-Construction-Services-under-Collaboration-Agreements-Works-Contract-taxscan.jpg "Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]")
Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of Kolkata held that statements retracted during cross-examination have no evidentiary value and cannot be...
![Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Statements-Retracted-Cross-Examination-No-Evidentiary-Value-Relied-Upon-to-Demand-Duty-CESTAT-TAXSCAN.jpg "Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]")
Accounts Manager Tortured and Statement not Voluntarily Taken: CESTAT quashes Excise Duty Demand and Penalty [Read Order]
In a notable ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Kolkata quashed an excise duty demand and penalties imposed on one assessee, Ramgarh Sponge Iron Private...
![Accounts Manager Tortured and Statement not Voluntarily Taken: CESTAT quashes Excise Duty Demand and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-CESTAT-quashes-Excise-Duty-Excise-Duty-Demand-and-Penalty-Accounts-Manager-Accounts-Manager-Tortured-Voluntarily-Taken-taxscan.jpg "Accounts Manager Tortured and Statement not Voluntarily Taken: CESTAT quashes Excise Duty Demand and Penalty [Read Order]")
![Panchnama should Not be treated as Certificate: CESTAT Sets Aside Penalty under Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Customs-Excise-Service-Tax-Appellate-Tribunal-Penalty-Panchnama-TAXSCAN.jpeg "Panchnama should Not be treated as Certificate: CESTAT Sets Aside Penalty under Central Excise Act [Read Order]")
CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]
In a significant ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Cenvat Credit Rs. 14, 67,774/- is admissible on Central Excise invoices...
![CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-mumbai-CENVAT-Credit-Central-Excise-Central-Excise-Invoices-copper-bars-and-ingots-TAXSCAN.jpg "CENVAT Credit admissible on Central Excise Invoices pertaining to Copper Bars / Ingots: CESTAT [Read Order]")
Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]
In the case of IBM India Private Limited vs The Commissioner of Central Excise, the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) Bangalore, ruled in favor of the appellant,...
![Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Bangalore-IBM-IBM-India-Service-Tax-Consulting-Services-Facility-Management-TAXSCAN.jpg "Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]")