Commencement or discontinuation of Retail Sale Price made only once in a Particular Month: CESTAT quashes Central Excise Duty on Pan Masala
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty on pan masala as the...
![Cleaning activity carried on Port Area does not come u/S 65(24b) of the Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cleaning-Port-Area-Finance-Act-CESTAT-TAXSCAN.jpg "Cleaning activity carried on Port Area does not come u/S 65(24b) of the Finance Act: CESTAT [Read Order]")
![Construction of Residential Complex for Residence of Employees shall be Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Construction-Residential-Complex-Employees-Exempt-Service-Tax-CESTAT-TAXSCAN.jpg "Construction of Residential Complex for Residence of Employees shall be Exempt from Service Tax: CESTAT [Read Order]")
![Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Refund-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]")
![No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Unjust-Enrichment-Duty-Service-Tax-Refund-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]")
No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising of Ramesh Nair, Judicial Member and Raju, Technical Member quashed customs duty demand on the ground...
![No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Establishment-Physical-movement-CESTAT-Customs-Duty-demand-TAXSCAN.jpg "No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]")
Payment of Excise Duty on Clearances for which demand was raised: CESTAT deletes demand under Rule 6(3)(i) of CCR [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), deleted demand under Rule 6(3)(i) of Cenvat Credit Rules(CCR), 2004. During audit of records of appellant,...
![Payment of Excise Duty on Clearances for which demand was raised: CESTAT deletes demand under Rule 6(3)(i) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Excise-Duty-CESTAT-CCR-TAXSCAN.jpg "Payment of Excise Duty on Clearances for which demand was raised: CESTAT deletes demand under Rule 6(3)(i) of CCR [Read Order]")
Cenvat Credit: Classification of Service cannot be challenged at the recipient’s End, says CESTAT [Read Order]
In the case of Gulf Oil Corporation, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the Classification of service for availing cenvat credit cannot...
![Cenvat Credit: Classification of Service cannot be challenged at the recipient’s End, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Service-CESTAT-TAXSCAN.jpg "Cenvat Credit: Classification of Service cannot be challenged at the recipient’s End, says CESTAT [Read Order]")
![No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Service-Tax-Demand-CESTAT-TAXSCAN.jpg "No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]")
![Lack of Exercise of Jurisdiction: CESTAT remands abeyance order of Excise Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Exercise-of-Jurisdiction-CESTAT-Excise-Commissioner-TAXSCAN.jpg "Lack of Exercise of Jurisdiction: CESTAT remands abeyance order of Excise Commissioner [Read Order]")
Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that interest on refund is allowable when authority fails to refund on service...
![Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Refund-authority-Refund-Service-Tax-CESTAT-TAXSCAN.jpg "Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]")
Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed re credit on the ground that Cenvat Credit cannot be reversed when Dutiable Goods became Exempted at...
![Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Credit-Dutiable-Goods-CESTAT-Re-Credit-TAXSCAN.jpg "Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]")