![No Penalty Shall be Levied under Excise Act if Dept could not prove Allegation of Fraud to evade Duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2063980-excise-act-taxscan.webp "No Penalty Shall be Levied under Excise Act if Dept could not prove Allegation of Fraud to evade Duty: CESTAT [Read Order]")
No Penalty Shall be Levied under Excise Act if Dept could not prove Allegation of Fraud to evade Duty: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no penalty under the Excise Act, 1944, if the...
![Relief for Huawei: CESTAT Rules Corporate Guarantee not Taxable under Service Tax in Absence of Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-Huawei-CESTAT-Corporate-Guarantee-Taxable-Service-Tax-Absence-of-Consideration-taxscan.jpg "Relief for Huawei: CESTAT Rules Corporate Guarantee not Taxable under Service Tax in Absence of Consideration [Read Order]")
![Sale Value inclusive of Freight outward for Excise duty Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Excise-Duty-Assessment-Freight-Outward-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Chandigarh-Free-on-Road-taxscan.jpg "Sale Value inclusive of Freight outward for Excise duty Assessment: CESTAT [Read Order]")
![Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-Central-Excise-Act-Refundable-Taxpayer-Utilize-Cenvat-Credit-CESTAT-taxscan.jpg "Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]")
![Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Service-Tax-Service-Tax-Returns-taxscan.jpg "Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]")
Demanding Service Tax under Financial Leasing without Considering Nature of Transaction is invalid: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that the demand of service tax under financial leasing without considering the nature of the transaction...
![Demanding Service Tax under Financial Leasing without Considering Nature of Transaction is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Demanding-Service-Tax-Financial-Leasing-Considering-Nature-Transaction-CESTAT-TAXSCAN.jpg "Demanding Service Tax under Financial Leasing without Considering Nature of Transaction is invalid: CESTAT [Read Order]")
![No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-service-Tax-service-Tax-BAS-BSS-CESTAT-Coils-Cutting-Plates-taxscan.jpg "No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: CESTAT [Read Order]")
Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be demanded on sole basis of information from income tax returns (ITR) and Form...
![Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-Demanded-Sole-basis-Information-from-ITR-Form-26AS-CESTAT-taxscan.jpg "Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]")
![Relief to BSNL: CESTAT rules Cenvat Credit cannot be Denied for Procedural Inadequacies [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/BSNL-CESTAT-rules-Cenvat-Credit-Denied-Procedural-Inadequacies-TAXSCAN.jpg "Relief to BSNL: CESTAT rules Cenvat Credit cannot be Denied for Procedural Inadequacies [Read Order]")
CESTAT allows Benefit of Excise duty Exemption on Clinker Manufactured and Captively Consumed [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the benefit of excise duty exemption on clinker manufactured and captively consumed. During the...
![CESTAT allows Benefit of Excise duty Exemption on Clinker Manufactured and Captively Consumed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Excise-duty-Exemption-Clinker-Manufactured-Captively-taxscan.jpg "CESTAT allows Benefit of Excise duty Exemption on Clinker Manufactured and Captively Consumed [Read Order]")
Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Proviso to Rule 3(5) of the Cenvat Credit Rules, 2004 (CCR) cannot be applied retrospectively to...
![Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CCR-CESTAT-Capital-Goods-CCR-cannot-be-applied-Retrospectively-to-Capital-Goods-Goods-taxscan.jpg "Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]")
No Excise Duty Demandable on Reversal of Cenvat Credit Attributable to Zinc Sulphate Cleared: CESTAT Remand Matter for Adjudication [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that Excise Duty is not demandable when the Cenvat credit attributable to zinc sulphate cleared...
![No Excise Duty Demandable on Reversal of Cenvat Credit Attributable to Zinc Sulphate Cleared: CESTAT Remand Matter for Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Zinc-Sulphate-CESTAT-Excise-Duty-Cenvat-Credit-TAXSCAN.jpg "No Excise Duty Demandable on Reversal of Cenvat Credit Attributable to Zinc Sulphate Cleared: CESTAT Remand Matter for Adjudication [Read Order]")