![Demand of Excise Duty for Clandestine Removal of Goods without Examination of Witness in terms of 9D of Central Excise Act: CESTAT directs Re-consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-of-Excise-Duty-Clandestine-Removal-of-Goods-Excise-Duty-Central-Excise-Act-CESTAT-Directs-Re-consideration-taxscan.jpg "Demand of Excise Duty for Clandestine Removal of Goods without Examination of Witness in terms of 9D of Central Excise Act: CESTAT directs Re-consideration [Read Order]")
Demand of Excise Duty for Clandestine Removal of Goods without Examination of Witness in terms of 9D of Central Excise Act: CESTAT directs Re-consideration [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-consideration for imposing of demand of excise duty...
![Denial of CENVAT Credit on Duty Shown in Invoices on ground of Non-disclosure of Genuine Invoices: CESTAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-CENVAT-Credit-Duty-Shown-in-Invoices-CENVAT-Credit-Non-disclosure-of-Genuine-Invoices-Invoices-CESTAT-CESTAT-Quashes-Order-taxscan.jpg "Denial of CENVAT Credit on Duty Shown in Invoices on ground of Non-disclosure of Genuine Invoices: CESTAT Quashes Order [Read Order]")
![No Separate Demand of Service Tax made to Individual Service of Transportation under category of Cargo Handling Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transportation-individual-separate-demand-of-tax-service-tax-cargo-handling-services-CESTAT-taxscan.jpg "No Separate Demand of Service Tax made to Individual Service of Transportation under category of Cargo Handling Service: CESTAT [Read Order]")
![Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Post-Facto-Production-of-Certificates-Post-Facto-Production-of-Certificates-by-Assessee-Post-Facto-Production-of-Certificates-by-Assessee-Entitles-to-get-Exemption-CESTAT-Taxscan.jpg "Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]")
![CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Dropping-Demand-CENVAT-Duty-assessee-ground-Genuine-Disclosure-Input-Output-Ratio-TAXSCAN.jpg "CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]")
Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the charge of clandestine removal of goods computed on mere differences of the audit report and the...
![Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Charge-Clandestine-Removal-Goods-Computed-Differences-Audit-report-Sustainable-CESTAT-TAXSCAN.jpg "Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]")
Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), recently ruled that the payment of interest does not arise in case of revenue neutral situation and hence no duty...
![Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Payment-of-Interest-no-Duty-to-be-Paid-Interest-Payment-CESTAT-taxscan.jpg "Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]")
Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Ultimate Selling Price from the depot is irrelevant in determining the Assessable Value whereas the Import...
![Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ultimate-Selling-Price-from-depot-Irrelevant-in-determining-Assessable-Value-Import-Parity-Price-published-by-Platts-accepted-for-valuation-of-Petroleum-Products-CESTAT-TAXSCAN.jpg "Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]")
CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the rejection of service tax refund claim filed beyond time limit under Section 11B of the Central Excise...
![CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-CESTAT-upholds-Rejection-of-Service-Tax-Refund-Service-Tax-Refund-Service-Tax-Refund-Claim-Time-Limit-Central-Excise-Act-Customs-Excise-taxscan.jpg "CESTAT upholds Rejection of Service Tax Refund Claim Filed Beyond Time Limit u/s 11B Central Excise Act [Read Order]")
No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no bar of unjust enrichment is applicable when payment is made by the appellant and allowed the...
![No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Bar-of-Unjust-Enrichment-Applicable-When-Payment-made-by-Appellant-CESTAT-allows-Refund-of-Service-Tax-TAXSCAN.jpg "No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]")
‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that ‘Mining services’ are liable for service tax only with effect from 01/06/2017 and set aside the...
![‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mining-Services-Service-Tax-CESTAT-set-aside-Demand-of-Service-Tax-by-Invoking-Extended-Period-CESTAT-CESTAT-set-aside-Demand-of-Service-Tax-Demand-of-Service-Tax-Taxscan.jpg "‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]")
No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]
In a significant case of Tata International Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on Business...
![No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-Business-Auxiliary-Services-Foreign-Principal-CESTAT-Tata-International-Ltd-taxscan.jpg "No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]")