![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]")
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...
![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]")
![Diversion of Imported/Indigenous Goods procured Customs Duty Free: CESTAT confirms Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Diversion-of-Imported-Indigenous-Customs-Duty-Free-CESTAT-Customs-Duty-Demand-TAXSCAN.jpg "Diversion of Imported/Indigenous Goods procured Customs Duty Free: CESTAT confirms Customs Duty Demand [Read Order]")
![Death of Appellant abates Proceedings: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Death-of-Appellant-Appellant-Customs-Excise-Service-Tax-Taxscan.jpg "Death of Appellant abates Proceedings: CESTAT [Read Order]")
![Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/refund-claim-CESTAT-taxscan.jpeg "Question of Unjust enrichment would not arise When Refund Claim is Time barred: CESTAT [Read Order]")
Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]
In the case of M/s. Wipro Enterprises Pvt. Ltd, the Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the denial of exemption benefit is not sustainable...
![Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exemption-benefit-Wipro-production-CESTAT-taxscan.jpg "Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]")
Allegation of undue Export benefit not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]
The Principal Bench of the New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the allegation of undue export benefit is not sustainable in the absence of...
![Allegation of undue Export benefit not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/export-benefit-Corroborative-evidence-CESTAT-taxscan.jpeg "Allegation of undue Export benefit not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]")
![Sales Promotion is Post-Manufacturing Activity, Not Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Sales-Promotion-CENVAT-Credit-CESTAT-taxscan.jpeg "Sales Promotion is Post-Manufacturing Activity, Not Eligible for CENVAT Credit: CESTAT [Read Order]")
Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad bench has held that the demand for service tax by simply relying on income tax returns & profit and loss accounts is...
![Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Demand-for-service-tax-income-tax-returns-profit-and-loss-accounts-CESTAT-penalty-taxscan.jpeg "Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]")
![Reimbursement of Office Expenses has no Service Element, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reimbursement-Office-Expenses-Service-Element-Service-Tax-CESTAT-Taxscan.jpeg "Reimbursement of Office Expenses has no Service Element, No Service Tax: CESTAT [Read Order]")
Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]
The Kolkata bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that structure and foundations, which are erected by using steel and cement are integral part of capital...
![Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Steel-and-Cement-Capital-Goods-CENVAT-Credit-CESTAT-taxscan.jpeg "Structure and Foundations, which are Erected by using Steel and Cement are Integral Part of Capital Goods and Eligible for CENVAT Credit: CESTAT [Read Order]")