![Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Central-Excise-Duty-Metal-Containers-Central-Excise-Duty-Payable-on-Metal-Containers-Returned-to-Factory-Factory-CESTAT-taxscan.jpg "Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]")
Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that Central Excise Duty is payable on the metal containers...
![No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-Tax-Renting-Immovable-Property-Religious-Body-CESTAT-taxscan.jpg "No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]")
![Dispute on Eligibility for Refund/Rebate under Excise Notification: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Dispute-Customs-Service-Tax-Eligibility-Refund-Rebate-Excise-Notification-CESTAT-directs-Re-adjudication-taxscan.jpg "Dispute on Eligibility for Refund/Rebate under Excise Notification: CESTAT directs Re-adjudication [Read Order]")
![Chennai Metro Rail Ltd. Not Liable to Pay Service Tax on Damages Received for Tolerating Breach of Contract by Contractors & Sub-Contractors: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Chennai-Metro-Rail-Ltd-Service-Tax-Chennai-Metro-Rail-Ltd.-Not-Liable-to-Pay-Service-Tax-on-Damages-Damages-taxscan.jpg "Chennai Metro Rail Ltd. Not Liable to Pay Service Tax on Damages Received for Tolerating Breach of Contract by Contractors & Sub-Contractors: CESTAT [Read Order]")
![CESTAT confirms Service Tax Demand as Reasonable Cause for Delayed Payment not Proved u/s 80 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-CESTAT-confirms-Service-Tax-Demand-Service-Tax-Service-Tax-Demand-taxscan.jpg "CESTAT confirms Service Tax Demand as Reasonable Cause for Delayed Payment not Proved u/s 80 of Finance Act [Read Order]")
![Appeal Before Tribunal Abates from Date of approval of Resolution Plan by NCLT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Appeal-Tribunal-Abates-Date-of-approval-Appeal-Before-Tribunal-Abates-from-Date-of-approval-of-resolution-plan-CESTAT-taxscan-.jpg "Appeal Before Tribunal Abates from Date of approval of Resolution Plan by NCLT: CESTAT [Read Order]")
Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]
The Chennai bench of the Customs Excise & service tax appellate tribunal(CESTAT) has held that service Tax is not leviable on consideration and booking of tickets for domestic travel. M/s. Hi...
![Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assesee-liable-Pay-Service-Tax-Mark-up-Margin-Earned-Booking-Tickets-Domestic-Travel-CESTAT-TAXSCAN.jpg "Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]")
No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]
In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 112(a) of the Customs Act, 1962 is not imposable in...
![No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Customs-Act-Absence-of-Misdeclaration-of-Brand-Misdeclaration-of-Brand-Country-of-Origin-on-Import-Document-CESTAT-Import-Document-taxscan.jpg "No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]")
No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no simultaneous availment of other options after choosing particular obligation under Rule 6 of Cenvat...
![No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Simultaneous-Rule-6-CCR-CESTAT-TAXSCAN.jpg "No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]")
FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that FOB (free on board) value can be rejected when the Assessing Officer (AO)has reason to doubt the truth...
![FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FOB-Value-AO-Truth-or-Accuracy-of-Value-Export-of-Goods-CESTAT-TAXSCAN.jpg "FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]")
Gold in foot band worn for Medical purpose can’t be treated as 'Personal Effects' as per Baggage Rules: CESTAT [Read Order]
The Mumbai bench of the Customs and Service Tax Appellate Tribunal (CESTAT), on Thursday held that the gold found in the foot band worn for medical purposes can’t be treated as “Personal Effects” as...
![Gold in foot band worn for Medical purpose can’t be treated as Personal Effects as per Baggage Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/CESTAT-Baggage-Rules-foot-band-Taxscan.jpg "Gold in foot band worn for Medical purpose can’t be treated as Personal Effects as per Baggage Rules: CESTAT [Read Order]")