![SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-SCN-Deemed-Invalid-Invalid-Specific-Category-specific-Category-under-which-Demand-is-Made-taxscan.jpg "SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]")
SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Show Cause Notice (SCN) issued by the Commissioner of...
![SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-SCN-based-on-Partial-Un-official-Record-Records-Recovery-of-fraudulently-availed-CENVAT-Credit-CENVAT-Credit-taxscan.jpg "SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]")
![Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-of-Custom-Duty-taxscan.jpg "Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]")
![SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Small-Scame-industry-exemption-eligibility-assessee-use-surname-family-separate-entity-CESTAT-SSI-taxscan.jpg "SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]")
![CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-CESTAT-Quash-commercial-industrial-service-service-tax-taxscan.jpg "CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]")
CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the interim order passed by the Commissioner (Appeals) for rejecting the claim of refund of educational...
![CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Interim-Order-for-Rejecting-Claim-of-Refund-of-Educational-Cess-on-ground-of-Non-Inclusion-of-Refund-in-Area-Based-Exemption-Notification-TAXSCAN.jpg "CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]")
Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]
In a recent case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) refunded admissible service tax paid on the transportation of empty containers from port to...
![Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Admissible-Service-tax-Paid-Transportation-of-Empty-Container-Port-Refund-Admissible-on-Service-tax-excise-customs-service-tax-taxscan.jpg "Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]")
Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashes service tax demand and observed that cenvat credit is allowable on input services for providing works...
![Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-allowable-on-Input-Services-for-providing-Works-Contract-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]")
![Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Work-ContractsChargeable-only-from-01.06.2007-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]")
100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the 100% penalty is not imposable as duty along with interest and 25% penalty paid when the...
![100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-not-Imposable-as-Duty-along-with-Interest-Penalty-Interest-Penalty-Paid-within-Receipt-of-Order-Order-Receipt-CESTAT-Taxscan.jpg "100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]")
![Violation of Regulation of CBLR proven: CESTAT upholds Revocation of Customs Broker License [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Violation-of-Regulation-of-CBLR-proven-CESTAT-upholds-Revocation-of-Customs-Broker-License-CBLR-Revocation-of-Customs-Broker-License-Customs-Broker-License-CESTAT-taxscan.jpg "Violation of Regulation of CBLR proven: CESTAT upholds Revocation of Customs Broker License [Read Order]")
![No Penalty u/s 114A on Goods Imported as per Declaration in Bill of Entry: CESTATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Goods-Imported-Declaration-in-Bill-of-Entry-CESTAT-TAXSCAN-.jpg "No Penalty u/s 114A on Goods Imported as per Declaration in Bill of Entry: CESTATÂ [Read Order]")