![CESTAT Allows Refund Claims: Holds Procedural Lapses Cant Deny Exemption Benefits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Refund-Claims-CESTAT-Allows-Refund-Claims-Holds-Procedural-Lapses-Procedural-Lapses-Deny-Exemption-Benefits-Exemption-Benefits-taxscan.jpg "CESTAT Allows Refund Claims: Holds Procedural Lapses Cant Deny Exemption Benefits [Read Order]")
CESTAT Allows Refund Claims: Holds Procedural Lapses Can't Deny Exemption Benefits [Read Order]
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Chennai has allowed refund claims of a taxpayer,...
![Price not Sole Sale Consideration: Supreme Court axes Excise Duty Demands against BPCL [Read judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Price-not-Sole-Sale-Sole-Sale-Sole-Sale-Consideration-Consideration-Supreme-Court-Excise-Duty-Excise-Duty-Demands-BPCL-taxscan.jpg "Price not Sole Sale Consideration: Supreme Court axes Excise Duty Demands against BPCL [Read judgement]")
![Spent Catalyst removed as by-product from factory not a manufactured product, Excise duty not Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Spent-Catalyst-by-product-Excise-duty-Not-Demandable-taxscan.jpg "Spent Catalyst removed as by-product from factory not a manufactured product, Excise duty not Demandable: CESTAT [Read Order]")
![‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Excise-duty-Excise-duty-on-finished-products-taxscan.jpeg "‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]")
![If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Tax-Liability-Excise-and-Customs-Tax-Burden-Shift-to-Job-Worker-CESTAT-Taxscan.jpeg "If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]")
Excise Duty Liability to be Assessed in Aggregate: CESTAT allows Set Off of Excess Duty Payments Against Shortfalls without Interest Charges [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai, has allowed the set off of excess excise duty payments against any shortfalls within the same assessment period without...
![Excise Duty Liability to be Assessed in Aggregate: CESTAT allows Set Off of Excess Duty Payments Against Shortfalls without Interest Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Chennai-CESTAT-Excise-Duty-Excise-Duty-Liability-Assessed-in-Aggregate-CESTAT-Allows-Set-Off-Excess-Duty-Payments-Shortfalls-Interest-Charges-taxscan.jpg "Excise Duty Liability to be Assessed in Aggregate: CESTAT allows Set Off of Excess Duty Payments Against Shortfalls without Interest Charges [Read Order]")
![Excise Duty Exemption Not Taxable Under Income Tax Act: Jammu & Kashmir And Ladakh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-Duty-Exemption-Taxable-Under-Income-Tax-Act-Jammu-Kashmir-And-Ladakh-HC-TAXSCAN.jpg "Excise Duty Exemption Not Taxable Under Income Tax Act: Jammu & Kashmir And Ladakh HC [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]")
Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]
In a ruling in favour of Carlsberg India Pvt. Ltd, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Central Sales Tax is not applicable...
![Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Carlsberg-India-Pvt.-Ltd-Taxscan.jpg "Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]")
Non-Mentioning of Tobacco Gradation In Invoices Not a Ground For Defend Confirmation of Excise Duty Demands: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the allegation regarding non-mention of Tobacco Gradation In Invoices cannot be the defensible ground...
![Non-Mentioning of Tobacco Gradation In Invoices Not a Ground For Defend Confirmation of Excise Duty Demands: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Mumbai-Excise-Duty-Demands-Tobacco-Gradation-Taxscan.jpg "Non-Mentioning of Tobacco Gradation In Invoices Not a Ground For Defend Confirmation of Excise Duty Demands: CESTAT [Read Order]")
Relief to Jindal Saw: ITAT Rules Excise Duty Demand not Chargeable to Tax being Capital Receipt in Nature [Read Order]
In a relief to Jindal Saw Ltd, the Income Tax Appellate Tribunal ( ITAT ) of Delhi ruled that the excise duty refund received by the company is not chargeable to tax, classifying it as a capital...
![Relief to Jindal Saw: ITAT Rules Excise Duty Demand not Chargeable to Tax being Capital Receipt in Nature [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/TAT-ITAT-Rules-Excise-Duty-Relief-to-Jindal-Saw-Income-Tax-Appellate-Tribunal-Not-Chargeable-to-Tax-Capital-Receipt-in-Nature-Gujarats-Kutch-District-taxscan.jpg "Relief to Jindal Saw: ITAT Rules Excise Duty Demand not Chargeable to Tax being Capital Receipt in Nature [Read Order]")
Non-Filing of Declaration & Input-Output Ratio is not Pre-Condition for Claiming Rebate on Excise of Exported Goods: Bombay HC Rules in Favour of Volvo Group [Read Order]
In a ruling in favour of Volvo Groups, the Bombay High Court held that non-filing of declaration & input-output ratio is not a pre-condition for claiming rebate on excise of exported goods. It...
