![Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Penalty-Mens-rea-TAXSCAN.jpg "Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]")
Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]
A single member bench of CESTAT ( Customs Excise & Service Tax Appellate Tribunal ) has held that the wrong mentioning of country of origin would...
![Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CENVAT-Credit-Non-Inclusion-of-Costs-of-Transportation-Transportation-costs-CENVAT-credit-Taxscan.jpg "Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]")
![Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Customs-Duty-Customs-duty-calculation-CESTAT-CESTAT-Ahmedabad-Calculation-of-Assessable-Value-taxscan.jpg "Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]")
![Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Rejection-value-declared-on-Bill-of-Entry-Serious-Act-Supported-Evidence-and-Compelling-Provision-CESTAT-taxscan.jpg "Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]")
Contract for Doing Particular Job will not Fall under Man Power Recruitment or Supply Agency Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that a contract for doing a particular job will not fall under manpower recruitment or supply...
![Contract for Doing Particular Job will not Fall under Man Power Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Contract-Particular-Job-Fall-under-Man-Power-Recruitment-Supply-Agency-Service-CESTAT-taxscan.jpg "Contract for Doing Particular Job will not Fall under Man Power Recruitment or Supply Agency Service: CESTAT [Read Order]")
Cenvat Credit cannot be Denied stating the Service Availed was Beyond the Place of Removal: CESTAT [Read Order]
The Ahmedabad bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that cenvat credit cannot be denied stating service availed was beyond the place of removal. It was...
![Cenvat Credit cannot be Denied stating the Service Availed was Beyond the Place of Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Ahmedabad-Cenvat-Credit-Place-of-removal-tax-taxscan.jpg "Cenvat Credit cannot be Denied stating the Service Availed was Beyond the Place of Removal: CESTAT [Read Order]")
Amendment on Bill of Entry u/s 149 of Customs Act made before Final Assessment of Imported Goods is Valid: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) amendment on the bill of entry under section 149 of the Customs Act, 1962 made before the final assessment...
![Amendment on Bill of Entry u/s 149 of Customs Act made before Final Assessment of Imported Goods is Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Ahmedabad-Bill-of-Entry-Amendment-Final-Assessment-Imported-Goods-taxscan.jpg "Amendment on Bill of Entry u/s 149 of Customs Act made before Final Assessment of Imported Goods is Valid: CESTAT [Read Order]")
Two Operative CHA Licenses on One Person Obtained due to Failure in Completing Formalities, No Penalty Imposable under Regulation 18 of CBLR: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no penalty is imposable under Regulation 18 of Customs Broker Licensing Regulation ( CBLR )...
![Two Operative CHA Licenses on One Person Obtained due to Failure in Completing Formalities, No Penalty Imposable under Regulation 18 of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Ahmedabad-CHA-License-Regulations-CESTAT-Ruling-on-CHA-Licenses-CBLR-Regulation-18-Taxscan.jpg "Two Operative CHA Licenses on One Person Obtained due to Failure in Completing Formalities, No Penalty Imposable under Regulation 18 of CBLR: CESTAT [Read Order]")
Notional Surplus earned from Purchase and Sale of Cargo Space in Shipping Line not falls under Business Auxiliary Service: CESTAT sets aside Demand of Service Tax [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that notional surplus earned from the purchase and sale of cargo space in the shipping line does...
![Notional Surplus earned from Purchase and Sale of Cargo Space in Shipping Line not falls under Business Auxiliary Service: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Ahmedabad-Service-tax-demand-Business-auxiliary-service-Service-tax-exemption-taxscan.jpg "Notional Surplus earned from Purchase and Sale of Cargo Space in Shipping Line not falls under Business Auxiliary Service: CESTAT sets aside Demand of Service Tax [Read Order]")
![Service Tax not Leviable on Service for Transmission of Electricity by GETCO: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Service-Tax-Leviable-on-Service-Transmission-of-Electricity-GETCO-CESTAT-gtaxscan.jpg "Service Tax not Leviable on Service for Transmission of Electricity by GETCO: CESTAT [Read Order]")
No Tangible Evidence to Prove Clandestine Removal Beyond Doubt: CESTAT quashes Excise Duty on Galvanized Zinc [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed excise duty on galvanized zinc as there was no tangible evidence to prove clandestine removal beyond...
![No Tangible Evidence to Prove Clandestine Removal Beyond Doubt: CESTAT quashes Excise Duty on Galvanized Zinc [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-ahmedabad-Excise-Duty-CESTAT-Decision-on-Galvanized-Zinc-Galvanized-Zinc-taxscan.jpg "No Tangible Evidence to Prove Clandestine Removal Beyond Doubt: CESTAT quashes Excise Duty on Galvanized Zinc [Read Order]")