CESTAT Finds SEZ Service Tax Refund Rejection of Piramal Enterprises Unjustified, Orders Fresh Adjudication
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the rejection of a service tax refund claim by...
![[BREAKING] Supply of Goods in SEZ Warehouses or FTWZs before Export Clearance or DTA deemed exempt from GST: Budget 2025](https://www.taxscan.in/wp-content/uploads/2025/02/SEZ-Goods-supply-in-SEZ-Warehouses-GST-Exemption-for-FTWZ-Supplies-taxscan.jpg "[BREAKING] Supply of Goods in SEZ Warehouses or FTWZs before Export Clearance or DTA deemed exempt from GST: Budget 2025")
![AA not properly verify details before Rejecting CAS-4 Certificate in SEZ valuation: CESTAT remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/AA-verify-details-Rejecting-CAS-4-Certificate-SEZ-valuation-CESTAT-Matter-Reconsideration-taxscan.jpg "AA not properly verify details before Rejecting CAS-4 Certificate in SEZ valuation: CESTAT remands Matter for Reconsideration [Read Order]")
![CESTAT Grants Excise Duty Exemption for DTA Clearances, Upholding Proper Record Maintenance and Non-Applicability of SAD [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Domestic-Tariff-Area-excise-duty-exemption-Special-Additional-Duty-taxscan.jpg "CESTAT Grants Excise Duty Exemption for DTA Clearances, Upholding Proper Record Maintenance and Non-Applicability of SAD [Read Order]")
![CESTAT upholds Excise Duty Demand on Scraps, made within 5 years from Date of Knowledge [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Excise-Duty-Excise-Duty-Demand-on-Scraps-Scraps-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Taxscan.jpg "CESTAT upholds Excise Duty Demand on Scraps, made within 5 years from Date of Knowledge [Read Order]")
Eligibility of Concessional Duty is available on when DTA Clearances within 50% of overall Ceiling of FOB Value of Exports: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the eligibility of concessional duty is available on when the Domestic Tariff Area ( DTA )...
![Eligibility of Concessional Duty is available on when DTA Clearances within 50% of overall Ceiling of FOB Value of Exports: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-DTA-FOB-Value-of-Exports-Eligibility-of-Concessional-Duty-Taxscan.jpg "Eligibility of Concessional Duty is available on when DTA Clearances within 50% of overall Ceiling of FOB Value of Exports: CESTAT [Read Order]")
Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the transfer of goods from a 100% Export Oriented Unit ( EOU ) to its own Domestic Tariff Area (...
![Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CESTAT-Domestic-Tariff-Area-CESTAT-Ruling-on-EOU-Transfers-EOU-to-DTA-Stock-Transfer-Taxscan.jpg "Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]")
Levy under Finance Act will apply to Goods manufactured or Produced in India other than Goods produced in SEZ: CESTAT rules in favour of Reliance Industries [Read Order]
In a ruling in favour of Reliance Industries Ltd, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Levy under the Finance Act will apply to...
![Levy under Finance Act will apply to Goods manufactured or Produced in India other than Goods produced in SEZ: CESTAT rules in favour of Reliance Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-Reliance-Industries-CESTAT-Ruling-Reliance-Industries-Reliance-Industries-SEZ-Manufacture-Ruling-Taxscan.webp "Levy under Finance Act will apply to Goods manufactured or Produced in India other than Goods produced in SEZ: CESTAT rules in favour of Reliance Industries [Read Order]")
SAD not leviable on Clearance of ‘Sample’ of CD or DVD devices in DTA which is not subjected to VAT: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Special Additional Duty (SAD) cannot be levied on the clearance of sample of Compact Disc (CD) or...
![SAD not leviable on Clearance of ‘Sample’ of CD or DVD devices in DTA which is not subjected to VAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SAD-not-leviable-Clearance-CD-DVD-DTA-VAT-CESTAT-taxscan.jpg "SAD not leviable on Clearance of ‘Sample’ of CD or DVD devices in DTA which is not subjected to VAT: CESTAT [Read Order]")
Exemption Availed on Capital Goods Imported Without Fulfilling Export Obligation: Customs Duty is Payable on Export Commitment Fulfilled: Supreme Court [Read Order]
The Supreme Court of India has clarified that where an importer assessee has availed a 100 per cent exemption from paying customs duty for the import of capital goods but failed to fulfil its export...
DGFT clarifies no Country-wise Quantitative Restriction (QR) applicable on Import of Isopropyl alcohol by SEZ units [Read Circular]
The Directorate General of Foreign Trade (DGFT) vide circular number 04/2023-24 issued on 31st August 2023 clarified that there will be no country wise Quantitative Restriction (QR) applicable on...
