![Classification of Old And Used lead Acid Batteries based on Technical Nature cannot be challenged without any evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-CESTAT-ruling-on-lead-acid-batteries-taxscan.jpg "Classification of Old And Used lead Acid Batteries based on Technical Nature cannot be challenged without any evidence: CESTAT [Read Order]")
Classification of Old And Used lead Acid Batteries based on Technical Nature cannot be challenged without any evidence: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that the classification of old and used lead acid...
![Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Penalty-under-section-114-AA-Customs-penalty-Mens-rea-taxscan.jpg "Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]")
![Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Mis-Declaration-of-Country-of-Origin-Mis-Declaration-TAXSCAN.jpg "Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]")
![Hindalco Industries Eligible for Cenvat credit on Inputs used in fabricating Capital Goods; CESTAT Rejects Denial based on Immovability & Time Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Cenvat-credit-Capital-Goods-Hindalco-Industries-taxscan.jpg "Hindalco Industries Eligible for Cenvat credit on Inputs used in fabricating Capital Goods; CESTAT Rejects Denial based on Immovability & Time Limit [Read Order]")
![Importer Cannot be Penalised for Incorrect Mention of Country of Origin in Bill of Entry: CESTAT sets aside Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Customs-Importer-TAXSCAN.jpg "Importer Cannot be Penalised for Incorrect Mention of Country of Origin in Bill of Entry: CESTAT sets aside Penalty under Customs Act [Read Order]")
Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the transfer of goods from a 100% Export Oriented Unit ( EOU ) to its own Domestic Tariff Area (...
![Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CESTAT-Domestic-Tariff-Area-CESTAT-Ruling-on-EOU-Transfers-EOU-to-DTA-Stock-Transfer-Taxscan.jpg "Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]")
CESTAT Re adjudication on Service Tax leviability of Work undertaken for BECLÂ under Construction of Complex Service [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) directed the re-adjudication on Service Tax leviability of work undertaken for BECLÂ under Construction of...
![CESTAT Re adjudication on Service Tax leviability of Work undertaken for BECLÂ under Construction of Complex Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-CESTAT-service-tax-BECL-Construction-taxscan.jpg "CESTAT Re adjudication on Service Tax leviability of Work undertaken for BECLÂ under Construction of Complex Service [Read Order]")
Limitation period to file Appeal starts from date of acknowledgment order not from dispatch date: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in Ahmedabad has made a significant ruling clarifying that the limitation period to file an appeal begins from the date of...
![Limitation period to file Appeal starts from date of acknowledgment order not from dispatch date: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Appeal-limitation-period-Appeal-filing-period-Clarification-on-appeal-process-taxscan.jpg "Limitation period to file Appeal starts from date of acknowledgment order not from dispatch date: CESTAT [Read Order]")
CESTAT quashes Service Tax Demand on Software services under extended Period of limitation [Read Order]
The two member bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Ahmedabad, has quashed the service tax demand on software services under the extended period of limitation. ...
![CESTAT quashes Service Tax Demand on Software services under extended Period of limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-tax-service-tax-demand-Service-tax-on-software-service-taxscan.jpg "CESTAT quashes Service Tax Demand on Software services under extended Period of limitation [Read Order]")
Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that service recipient in India not liable to pay service tax when pe of foreign service provider...
![Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Recipient-Pay-Service-Tax-PE-of-Foreign-Service-Provider-Exists-in-India-CESTAT-TAXSCAN.jpg "Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: 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 not amount to misdeclaration unless men rea is...
![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]")