![Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-credit-input-Sponge-Iron-utilized-in-manufacturing-finished-goods-of-Pig-Iron-CESTAT-excise-customs-service-tax-taxscan.jpg "Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]")
Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on Director as the Cenvat credit of input...
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]")
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")
![Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Compensation-Received-Sale-Agreement-not-Declared-Service-Compensation-Received-for-Cancellation-of-Sale-Agreement-Sale-Agreement-CESTAT-taxscan.jpg "Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]")
Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and observed that the suppression cannot be alleged by the department for income...
![Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Suppression-cannot-be-Alleged-by-Department-Reconciliation-of-Books-and-ST-3-Returns-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Taxscan.jpg "Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]")
Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the...
![Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Parts-Tricycle-Imported-Separately-Classification-Purpose-CESTAT-Value-Enhancement-TAXSCAN-1.jpg "Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]")
Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]
Quashing the excise duty demand the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the process of re-crystallisation and distillation does not manufacture...
![Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Process-Re-Crystallisation-Distillation-Manufacture-Central-Excise-Act-CESTAT-Excise-Duty-Demand-TAXSCAN.jpg "Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]")
Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that interest is not chargeable if credit has been taken but not utilised and subsequently reversed. ...
![Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-CESTAT-Interest-Not-Chargeable-taxscan.jpg "Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]")
![Classification of Non Textured Fabrics must be based on Nature and Material Coated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Classification-Textured-Fabrics-Nature-and-Material-Coated-CESTAT-TAXSCAN.jpg "Classification of Non Textured Fabrics must be based on Nature and Material Coated: CESTAT [Read Order]")
Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]
In a significant case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Entry under section 65(105)(zzd) the Finance Act, 1994 is invokable only for...
![Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Entry-Service-tax-Category-of-Commercial-Industrial-Construction-Industrial-Construction-CESTAT-taxscan.jpg "Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]")
CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]
Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on ‘inputs’ used in the manufacture of Rerolled products and held that the excise duty not...
![CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-allows-Cenvat-Credit-CESTAT-Cenvat-Credit-Manufacture-of-Rerolled-Products-Excise-Duty-Taxscan.jpg "CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]")