![CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Procedural-Lapse-Customs-Duty-taxscan.jpg "CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]")
CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of Customs duty exemption on the grounds of...
![Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Customs-Duty-Impede-Grant-Substantive-Benefit-Procedural-Lapse-taxscan.jpg "Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]")
![Goods supplied to Mega Power projects based on International competitive bidding are Eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-competitive-bidding-International-competitive-bidding-Excise-Duty-taxscan.jpeg "Goods supplied to Mega Power projects based on International competitive bidding are Eligible for Excise Duty Exemption: CESTAT [Read Order]")
![CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/imported-Auto-Parts-CESTAT-Undervaluation-Rejection-taxscan.jpg "CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]")
![No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-customs-duty-re-enhancement-taxscan.jpg "No re-enhancement of value possible once value of goods was enhanced and paid Customs duty thereon: CESTAT [Read Order]")
No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when ‘foodstuff’ was transported, the same would be exempted from payment of Service Tax towards GTA...
![No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Transportation-Food-Stuff-Leviable-TAXSCAN.jpg "No Service Tax Leviable on Transportation of ‘Food Stuff’ towards GTA expenses: CESTAT [Read Order]")
Refund claims filed on Account of Service Tax paid by Mistake, are not governed by time limit specified u/s 11B Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that refund claims filed on account of Service Tax paid by mistake, are not governed by the time limit...
![Refund claims filed on Account of Service Tax paid by Mistake, are not governed by time limit specified u/s 11B Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Central-Excise-Act-CESTAT-Service-Tax-Refund-claims-taxscan.jpg "Refund claims filed on Account of Service Tax paid by Mistake, are not governed by time limit specified u/s 11B Central Excise Act: CESTAT [Read Order]")
CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand which taken on the capital goods on the ground of absence of...
![CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Quashes-CENVAT-credit-Excise-duty-demand-Capital-goods-Customs-TAXSCAN.jpg "CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]")
Mild Steel Items used for manufacturing of Capital goods within factory premises are eligible for CENVAT Credit of Excise Duty: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that all the mild steel (MS) items for manufacturing of capital goods within the factory premises are...
![Mild Steel Items used for manufacturing of Capital goods within factory premises are eligible for CENVAT Credit of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mild-Steel-Items-Capital-goods-CENVAT-Credit-of-Excise-Duty-TAXSCAN.jpg "Mild Steel Items used for manufacturing of Capital goods within factory premises are eligible for CENVAT Credit of Excise Duty: CESTAT [Read Order]")
Subsidy received in form of VAT reimbursement from State Governments towards Industrialization shall be termed Capital Receipt: ITAT grants relief to Britannia Industries [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to Britannia Industries held that the subsidy received in the form of Value Added Tax (VAT) reimbursement from the...
![Subsidy received in form of VAT reimbursement from State Governments towards Industrialization shall be termed Capital Receipt: ITAT grants relief to Britannia Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Britannia-Industries-Capital-Receipt-income-tax-Industrialization-taxscan.jpg "Subsidy received in form of VAT reimbursement from State Governments towards Industrialization shall be termed Capital Receipt: ITAT grants relief to Britannia Industries [Read Order]")
No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the confiscation of gold or any goods cannot be done in the absence of any act of illegal import or...
![No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/smuggling-of-goods-Confiscation-CESTAT-Kolkata-bench-taxscan.jpg "No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]")
Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty under section 114AA of the Customs Act,1962 imposed for the confiscation of 12 pieces of gold...
![Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Penalty-Kolkata-bench-Customs-Act-CESTAT-taxscan.jpg "Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]")