![Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-Exemption-Slum-Sale-Agreement-exemption-CESTAT-taxscan.jpeg "Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]")
Duty Exemption can’t be allowable When Slum Sale Agreement made only to Transfer the benefit of Exemption beyond 10 years: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that duty exemption can’t be allowable when a slum...
![Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/refund-claim-CESTAT-taxscan.jpeg "Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]")
![Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exempted-service-input-services-CESTAT-taxscan.jpeg "Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]")
![Tax Exemption available on Services rendered for Transmission of Electricity: CESTAT quashes demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Tax-Exemption-services-transmission-of-electricity-CESTAT-demand-of-service-tax-taxscan.jpeg "Tax Exemption available on Services rendered for Transmission of Electricity: CESTAT quashes demand of Service Tax [Read Order]")
![Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Customs-broker-license-CESTAT-taxscan.jpg "Customs Broker License revocation proceedings based on invalidated earlier offence report is not sustainable: CESTAT [Read Order]")
![Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-Free-Import-Authorisation-Licence-CESTAT-taxscan.jpeg "Duty Free Import Authorization Licence available to import of Melamine: CESTAT [Read Order]")
Excise Duty Deduction for Discount to Dealers at the Time of Clearance of Goods from Depot: CESTAT allows Provisional Assessment [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has allowed a provisional assessment requested by the assessee in order to claim excise duty deduction towards discount...
![Excise Duty Deduction for Discount to Dealers at the Time of Clearance of Goods from Depot: CESTAT allows Provisional Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Excise-Duty-Deduction-Discount-to-Dealers-Clearance-of-Goods-Depot-CESTAT-Provisional-Assessment.jpeg "Excise Duty Deduction for Discount to Dealers at the Time of Clearance of Goods from Depot: CESTAT allows Provisional Assessment [Read Order]")
Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]
In the case of M/s. Wipro Enterprises Pvt. Ltd, the Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the denial of exemption benefit is not sustainable...
![Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exemption-benefit-Wipro-production-CESTAT-taxscan.jpg "Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]")
Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that documents stating the name of the importer become valid when the statement u/s 138 B of...
![Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Document-importer-CESTAT-taxscan.jpg "Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]")
Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]
In the case of Sky Airways, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the customs duty paid voluntarily during the investigation does not...
![Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Custom-duty-pre-deposit-refund-CESTAT-taxscan.jpg "Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]")
Mandatory deposit u/s 35F can't be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the mandatory deposit under section 35F of the Central Excise Act, 1944 can’t be made of debit in an...
![Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/deposit-Electronic-Credit-Ledger-GST-CESTAT-taxscan.jpeg "Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]")