![Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Seized-Gold-Bars-Domestically-Purchased-CESTAT-Penalty-Gold-Bars-Customs-Act-taxscan.jpg "Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]")
Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty under Sections 112(a) and (b) and 114 AA of the...
![Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Hindalco-Industries-CESTAT-quashes-Central-Excise-Duty-Demand-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-taxscan.jpg "Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]")
![Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Invoice-Date-of-Completion-of-Service-Receipt-of-Payment-CESTAT-sets-aside-Demand-of-Cenvat-Credit-Completion-of-Service-Demand-of-Cenvat-Credit-Cenvat-Credit-taxscan.jpg "Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]")
![CESTAT allows Adjustment of Excise Duty to SAIL as they Paid Higher Duty than Demanded [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Adjustment-of-Excise-Duty-SAIL-Paid-Higher-Duty-Demanded-TAXSCAN-.jpg "CESTAT allows Adjustment of Excise Duty to SAIL as they Paid Higher Duty than Demanded [Read Order]")
![Company not Liable to Pay Excise Duty if Job Workers are Independent Contractors/Manufacturers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Company-not-Liable-to-Pay-Excise-Duty-Job-Workers-Contractors-Manufacturers-CESTAT-Liable-Customs-Excise-Service-Tax-Taxscan.jpg "Company not Liable to Pay Excise Duty if Job Workers are Independent Contractors/Manufacturers: CESTAT [Read Order]")
Availment of Cenvat Credit on the basis of Ineligible Documents: CESTAT notes denovo orders made by Adjudicating Authority are hit by Doctrine of Merger
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the de-novo orders made by the adjudicating authority are hit by the Doctrine of Merger in the present...
Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the physical verification of the business premises is not an obligation upon the Customs Broker, under...
![Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CBLR-Customs-Broker-obligation-taxscan.jpg "Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]")
No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]
In the case of Ultra Tech Cements, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under CENVAT Credit Rules, 2004 is not imposable when the...
![No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-CENVAT-Credit-CENVAT-Credit-Rules-Demand-Excise-Duty-CESTAT-CESTAT-Rules-Ultra-Tech-Cement-Customs-Excise-Service-Tax-Taxscan.jpg "No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]")
Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that valuation of import goods based on the value of prime material is not valid in absence of cogent...
![Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Valuation-of-Import-Goods-Import-Goods-Import-Prime-Material-CESTAT-Computation-LME-Prices-Customs-Excise-Service-Tax-Taxscan.jpg "Valuation of Import Goods based on Value of Prime Material is not valid: CESTAT sets aside Computation based on LME Prices [Read Order]")
No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no penalty under section 15(2) of Cenvat Credit Rules in absence of evidence to establish the...
![No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-penalty-Cenvat-Credit-Rules-evidence-CENVAT-Credit-CESTAT-TAXSCAN.jpg "No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]")
Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that statutory limitation period under Section 11B Central Excise Act, 1944 not applicable to service tax refund...
![Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Statutory-limitation-period-Central-Excise-Act-service-tax-refund-amount-paid-tax-CESTAT-TAXSCAN.jpg "Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]")
![CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Penalty-Customs-Act-Independent-Corroborative-Evidence-Corroborative-Evidence-Customs-Excise-Service-Tax-taxscan.jpg "CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]")