![Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TCS-chargeable-Excise-Duty-CESTAT-taxscan.jpeg "Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]")
Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that, the Amount of TCS (Tax Collected at Source)...
![Revenue failed to establish Clandestine Clearance: CESTAT sets aside Demand for Excise duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Revenue-clandestine-clearance-CESTAT-demand-Excise-duty-Taxscan.jpeg "Revenue failed to establish Clandestine Clearance: CESTAT sets aside Demand for Excise duty [Read Order]")
![Relief to Indian Oil Corporation: CESTAT deletes Penalty for alleged Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Indian-Oil-Corporation-CESTAT-Penalty-Evasion-Excise-Duty-taxscan.jpg "Relief to Indian Oil Corporation: CESTAT deletes Penalty for alleged Excise Duty [Read Order]")
![Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Excise-Duty-Subsidy-Rollback-Capital-Receipt-Taxable-ITAT-Taxscan.jpg "Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]")
Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap arising during the process of manufacture and retained by the job worker is includible in the value of...
![Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrap-Manufacture-CESTAT-Excise-Duty-Demand-taxscan.jpg "Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]")
No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the penalty cannot be imposed if the assessee paid duty along with interest prior to the issue of...
![No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Assessee-Excise-Duty-Show-Cause-Notice-CESTAT-taxscan.jpg "No Penalty If Assessee paid Excise Duty with Interest prior to Issue of Show Cause Notice: CESTAT [Read Order]")
No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no excise duty on goods manufactured on job work basis from old and used goods supplied by the...
![No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excise-Duty-Goods-Manufactured-Job-Work-Goods-Supplied-Principal-Supplier-CESTAT-taxscan.jpg "No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]")
Segregation Process of Waste is 'Manufacture Activity': CESTAT allows Concessional Duty Benefit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that since the segregation process of waste is amount to manufacturing activity, the benefit of concessional...
![Segregation Process of Waste is Manufacture Activity: CESTAT allows Concessional Duty Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Manufacture-Activity-CESTAT-Concessional-Duty-Benefit-TAXSCAN.jpeg "Segregation Process of Waste is Manufacture Activity: CESTAT allows Concessional Duty Benefit [Read Order]")
Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]
The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left...
![Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Excise-Duty-State-Human-Consumption-Supreme-Court-taxscan.jpg "Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]")
No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that excise duty cannot be leviable on the manufacture of goods bearing brand name since the same was not sold...
![No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Excise-Duty-Manufacture-of-Goods-Brand-Name-Sold-Customers-Manufacturer-CESTAT-taxscan.jpg "No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]")
Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the balance credit does not lapses in terms of Cenvat Credit Rules despite availment of benefit of...
![Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Balance-credit-Credit-Cenvat-Credit-Rules-Availment-Benefit-of-Exemption-Notification-Exemption-Notification-Exemption-CESTAT-Taxscan.jpeg "Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]")