![Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]")
Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) while dismissing the appeal filed by the appellant held that...
![Recovery of CENVAT Credit of Excise Duty Related to Removal of ‘Epoxy Moulds’ without verifying Rule 4(5)of CCR: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Excise-Duty-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-news-taxscan.jpg "Recovery of CENVAT Credit of Excise Duty Related to Removal of ‘Epoxy Moulds’ without verifying Rule 4(5)of CCR: CESTAT directs Re-adjudication [Read Order]")
![CESTAT quashes Excise Duty Demand imposed on Manufacture of Auto parts on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Excise-and-Service-Tax-Appellate-Tribunal-Manufacture-of-Auto-parts-ground-of-Limitation-taxscan.jpg "CESTAT quashes Excise Duty Demand imposed on Manufacture of Auto parts on ground of Limitation [Read Order]")
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/State-Government-of-Karnataka-CESTAT-Service-Tax-Guarantee-commission-TAXCAN.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")
![No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Finance-Act-in-absence-Element-of-Fraud-Collusion-Wilful-suppression-of-fact-CESTAT-TAXSCAN.jpg "No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]")
Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter to determine on what portion of coaching services is covered by service tax demand. ...
![Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Determination-on-Portion-coaching-Services-covered-Service-Tax-Demand-TAXSCAN.jpg "Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]")
Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashes excise duty demand allowing transfer of credit to Domestic Tariff Area (DTA) unit after merger, thereby...
![Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/WIPRO-Infrastructure-CESTAT-quashes-excise-duty-demand-allowing-transfer-of-credit-to-DTA-TAXSCAN.jpg "Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]")
Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]
The Eastern Zonal Kolkata bench of the Customs, Excise and Service Tax Appellate (CESTAT) held that lack of corroborative evidence on misclassification can be an ingredient to invoke a period of...
![Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/corroborative-evidence-penalty-CESTAT-taxscan.jpeg "Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]")
Deliberate Mis-Declaration and Overvaluation of Imports: CESTAT upholds Rejection of Duty Drawback and imposition of Penalties [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has upheld the rejection of duty drawback and imposition of penalties for deliberate mis-declaration and overvaluation of...
![Deliberate Mis-Declaration and Overvaluation of Imports: CESTAT upholds Rejection of Duty Drawback and imposition of Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Imports-CESTAT-Duty-Drawback-taxscan.jpg "Deliberate Mis-Declaration and Overvaluation of Imports: CESTAT upholds Rejection of Duty Drawback and imposition of Penalties [Read Order]")
Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the mere introduction of an actual importer to Importer - Exporter Code (IEC) holder does not...
![Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Importer-IEC-holder-Penalty-Customs-Act-CESTAT-taxscan.jpg "Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]")
CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad quashed service tax demand as nature of service provided are of Goods Transport Agency service. The appellant, Vatsal...
![CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CESTAT-Service-tax-demand-service-Goods-Transport-Agency-service-taxscan.jpg "CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]")
![No Limitation on Refund of Personal Ledger Accounts deposit: CESTAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/refund-Personal-Ledger-Accounts-deposit-CESTAT-refund-taxscan.jpg "No Limitation on Refund of Personal Ledger Accounts deposit: CESTAT allows Refund [Read Order]")