![Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Availment-CENVAT-credit-Excise-Duty-receipt-of-goods-CESTAT-Credit-Demand-TAXSCAN.jpg "Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]")
Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the availment of the CENVAT credit of excise duty...
![CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/imported-Auto-Parts-CESTAT-Undervaluation-Rejection-taxscan.jpg "CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]")
![CESTAT upholds quashing of Confiscation of Silver ornaments and Silver Boondi on ground of absence of evidence of Smuggling [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/silver-ornaments-site-image-.jpg "CESTAT upholds quashing of Confiscation of Silver ornaments and Silver Boondi on ground of absence of evidence of Smuggling [Read Order]")
![No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-customs-duty-re-enhancement-taxscan.jpg "No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]")
![Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Confiscation-Spare-Parts-of-goods-non-compliance-import-Project-Import-Regulations-CESTAT-Penalty-Insufficient-Evidence-TAXSCAN.jpg "Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]")
No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the confiscation of gold or any goods cannot be done in the absence of any act of illegal import or...
![No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/smuggling-of-goods-Confiscation-CESTAT-Kolkata-bench-taxscan.jpg "No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]")
Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty under section 114AA of the Customs Act,1962 imposed for the confiscation of 12 pieces of gold...
![Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Penalty-Kolkata-bench-Customs-Act-CESTAT-taxscan.jpg "Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]")
CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of the penalty imposed on the confiscation of seized gold bar on the grounds of absence of...
![CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Upholds-Quashing-Smuggling-of-origin-gold-Penalty-on-Confiscation-CESTAT-Customs-Gold-Bar-Confiscation-Taxscan.jpg "CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]")
Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation is...
![Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-Form-26-AS-Income-Tax-Dept-Investigation-CESTAT-TAXSCAN-1.jpg "Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]")
Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Tata Motors India by quashing the excise duty demand of approximately 21 crores on the...
![Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Tata-Motors-CESTAT-Quashes-Excise-Duty-Manufacture-Commercial-Motor-Vehicles-Absence-Actual-Manufacturer-TAXSCAN.jpg "Relief to Tata Motors: CESTAT Quashes Excise Duty Demand of Approx.21 crores on Manufacture of Commercial Motor Vehicles on ground of Absence of Actual Manufacturer [Read Order]")
Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Excise duty can be demanded only on the job worker who is considered as the actual manufacture of a...
![Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Duty-Demandable-Job-worker-Actual-Manufacture-Motor-Vehicles-Not-on-Raw-Materials-Supplier-CESTAT-TAXSCAN.jpg "Excise Duty Demandable only on Job worker as Actual Manufacture of Motor Vehicles and Not on Raw-Materials Supplier: CESTAT [Read Order]")
Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CSTAT) held that the rejection of refund claim for importing Anhydrous Ammonia of Malaysian Origin just because the...
![Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Rejection-of-refund-claim-Anhydrous-Ammonia-of-Malaysian-exemption-notification-CESTAT-taxscan.jpg "Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]")