![Allegation of Gold Smuggling: CESTAT sets aside Confiscation Order as Assessee Discharges Onus u/s 123 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-excise-service-tax-appellate-tribunal-confiscation-order-TAXSCAN.jpg "Allegation of Gold Smuggling: CESTAT sets aside Confiscation Order as Assessee Discharges Onus u/s 123 of Customs Act [Read Order]")
Allegation of Gold Smuggling: CESTAT sets aside Confiscation Order as Assessee Discharges Onus u/s 123 of Customs Act [Read Order]
In a recent case related to an allegation of gold smuggling, the Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )...
![Intention to Smuggle Prohibited Goods cannot be Equated with attempt to Export Prohibited Goods: CESTAT sets aside Absolute Confiscation of Foreign Currency [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Intention-to-Smuggle-Prohibited-Goods-Export-Prohibited-Goods-CESTAT-Foreign-Currency-TAXSCAN.jpg "Intention to Smuggle Prohibited Goods cannot be Equated with attempt to Export Prohibited Goods: CESTAT sets aside Absolute Confiscation of Foreign Currency [Read Order]")
![Value of Export Goods is FOB Value as per S. 14 of Customs Act: CESTAT sets aside Notice Issued in absence of Mis-declaration of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Export-Goods-Value-of-Export-Goods-CESTAT-hyderabad-Section-14-of-Customs-Act-Mis-declaration-of-Goods-taxscan.webp "Value of Export Goods is FOB Value as per S. 14 of Customs Act: CESTAT sets aside Notice Issued in absence of Mis-declaration of Goods [Read Order]")
![Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-excise-service-tax-appellate-tribunal-WCS-TAXSCAN.jpg "Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]")
![Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Cenvat-Credit-Disallowed-CCR-Assessee-Regularly-Cenvat-Credit-Input-Service-Books-of-Account-CESTAT-taxscan.jpg "Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]")
Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that no Services tax exemption was allowable on the Construction of Residential Complex Services (CRCS)  for...
![Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Service-Tax-Construction-of-Residential-Complex-Residential-Complex-Gujarat-State-Police-Housing-Corporation-Housing-Corporation-CESTAT-Taxscan.jpg "Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]")
Activity of Letting out ‘Computer Lab’ not ‘Mandap Keeper Services’: CESTAT quashes Service Tax demand on APTS [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand on Andhra Pradesh Technology Services Ltd (APTS) and observed that the activity of...
![Activity of Letting out ‘Computer Lab’ not ‘Mandap Keeper Services’: CESTAT quashes Service Tax demand on APTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Computer-Lab-CESTAT-Service-Tax-demand-Service-Tax-APTS-Andhra-Pradesh-Technology-Services-Ltd-TAXSCAN.jpg "Activity of Letting out ‘Computer Lab’ not ‘Mandap Keeper Services’: CESTAT quashes Service Tax demand on APTS [Read Order]")
Using of Word 'Commission' instead of 'profit Margins' in HPCL has no Adverse Inference: CESTAT sets aside Excise Duty Demand on Sale of CNG to HPCL [Read Order]
The Hyderabad bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that using of word 'Commission' instead of 'profit Margins' in Hindustan Petroleum Company Ltd...
![Using of Word Commission instead of profit Margins in HPCL has no Adverse Inference: CESTAT sets aside Excise Duty Demand on Sale of CNG to HPCL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-18.jpg "Using of Word Commission instead of profit Margins in HPCL has no Adverse Inference: CESTAT sets aside Excise Duty Demand on Sale of CNG to HPCL [Read Order]")
Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the reversal of CENVAT Credit on the non-moving inventory under general provision is not valid. ...
![Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Reversal-CENVAT-Credit-on-non-moving-inventory-under-general-provision-is-not-valid-CESTAT-TAXSCAN.jpg "Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT [Read Order]")
Service Tax leviable under ‘Investment or Management Service under ULIP’ on Policy Administration Charges, Front End Load and Switching Charges: CESTAT [Read Order]
In the case of M/s. Max Life Insurance Company India Ltd., the Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Service tax was leviable under “Investment or...
![Service Tax leviable under ‘Investment or Management Service under ULIP’ on Policy Administration Charges, Front End Load and Switching Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-leviable-Investment-Management-Service-ULIP-Administration-Charges-CESTAT-TAXSCAN.jpeg "Service Tax leviable under ‘Investment or Management Service under ULIP’ on Policy Administration Charges, Front End Load and Switching Charges: CESTAT [Read Order]")
Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imposing penalty under section 114A is not permissible in the absence of collusion, wilful...
![Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imposing-Penalty-misstatement-duty-liability-CESTAT-TAXSCAN.jpg "Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]")
Licensing Authority and Policy Relaxation Committee allowed two years to fulfil Export obligation: CESTAT quashes order against IND Synergy [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order against IND Synergy as the licensing authority and Policy Relaxation Committee modified the...
![Licensing Authority and Policy Relaxation Committee allowed two years to fulfil Export obligation: CESTAT quashes order against IND Synergy [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Licensing-Authority-Policy-Relaxation-CESTAT-IND-Synergy-TAXSCAN.jpg "Licensing Authority and Policy Relaxation Committee allowed two years to fulfil Export obligation: CESTAT quashes order against IND Synergy [Read Order]")