![Inquiry Delays due to Officer Transfer unacceptable, Licensing Authority cannot Invoke Directory Timelines without proving CBs Negligence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Inquiry-Delays-Officer-Transfer-Licensing-Authority-Invoke-Directory-Timelines-CBs-Negligence-CESTAT-taxscan.jpg "Inquiry Delays due to Officer Transfer unacceptable, Licensing Authority cannot Invoke Directory Timelines without proving CBs Negligence: CESTAT [Read Order]")
Inquiry Delays due to Officer Transfer unacceptable, Licensing Authority cannot Invoke 'Directory' Timelines without proving CB's Negligence: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the timelines prescribed under the Customs Brokers...
![Set-Off of Excess Duty Payments allowable Against Short-Payments: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Mumbai-Excess-Duty-xcess-Duty-Payments-Short-Payments-TAXSCAN.jpg "Set-Off of Excess Duty Payments allowable Against Short-Payments: CESTAT [Read Order]")
![Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Form-H-Valid-Evidence-Statutory-Document-CESTAT-Form-H-can-be-Valid-Evidence-as-it-is-a-Statutory-Document-Export-of-Corrugated-Boxes-taxscan.jpg "Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]")
![Central Excise Authorities cannot Deem the clearance to have been Provisional Assessment in Absence of Exercise of Such Option: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Central-Excise-Authorities-clearance-Provisional-Assessment-CESTAT-Central-Excise-Authorities-cannot-Deem-the-clearance-taxscan.jpg "Central Excise Authorities cannot Deem the clearance to have been Provisional Assessment in Absence of Exercise of Such Option: CESTAT [Read Order]")
![CENVAT Credit Reverses before issuance of Notice, No Cause to Initiate Proceedings under Rule 14 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-excise-Cenvat-Credit-Rules-Mumbai-bench-taxscan.jpg "CENVAT Credit Reverses before issuance of Notice, No Cause to Initiate Proceedings under Rule 14 of CCR: CESTAT [Read Order]")
‘Angles’, ‘Beams’ and ‘Channels’ are covered within the Definition of ‘capital goods’ in rule 2(a) of CENVAT Credit Rules: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Angles’, ‘Beams’ and ‘Channels’ were covered within the definition of ‘capital goods’ in rule 2(a) of...
![‘Angles’, ‘Beams’ and ‘Channels’ are covered within the Definition of ‘capital goods’ in rule 2(a) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-capital-goods-CENVAT-Credit-Rules-excise-taxscan.jpg "‘Angles’, ‘Beams’ and ‘Channels’ are covered within the Definition of ‘capital goods’ in rule 2(a) of CENVAT Credit Rules: CESTAT [Read Order]")
CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]
In a significant ruling in favour of Reliance Industries Ltd, the Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that CENVAT Credit allowable on tax paid...
![CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-allowable-utilization-of-GTA-Service-CESTAT-ruled-in-Favour-Reliance-Industries-Reliance-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "CENVAT Credit allowable on tax paid towards utilization of GTA Service on period before Amendment on rule 2(l) of CCR: CESTAT ruled in Favour of Reliance Industries [Read Order]")
Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]
In a significant ruling, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) subletting of customs pass to an employee of another firm will not be a breach of...
![Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Customs-Employee-Regulation-CBLR-CESTAT-Customs-Broker-License-TAXSCAN.jpg "Subletting of Customs Pass to Employee of another Firm not Breach of Regulation 11(m) of CBLR: CESTAT sets aside Revocation of Customs Broker License[Read Order]")
Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held thatthe exhibition of a movie provided by a distributor is not a support or assistance activity and Service...
![Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-Business-Support-Service-CESTAT-TAXSCAN.jpg "Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]")
Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]
As a relief to Rolex Rings, the Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere non-payment of Service tax or non-discharge of the liability does...
![Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Mere-Non-Payment-of-Service-Tax-or-Non-Discharge-of-the-Liiability-CESTAT-TAXSCAN.jpg "Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]")
![CESTAT quashes order Rejecting Lower Rate of Duty on Breach of S.9D of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Rejecting-Lower-Rate-of-Duty-on-Breach-of-Central-Excise-Act-TAXSCAN.jpg "CESTAT quashes order Rejecting Lower Rate of Duty on Breach of S.9D of Central Excise Act [Read Order]")
Regulation 10(n) of Customs Broker Licencing Regulations not violative In the absence of evidence which proves delay in Duty of Customs Broker: CESTAT
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that regulation 10(n) of Customs Broker Licencing Regulations is not violative In the absence of...
