![Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Equivalent-Purity-Foreign-Gold-Criteria-Hold-Melted-Gold-Gold-Foreign-Origin-CESTAT-TAXSCAN.jpg "Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]")
Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere purity being equivalent to the purity of...
![No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Authority-Authority-No-Authority-given-to-Customs-Broker-Customs-Broker-Re-Determine-cestat-taxscan.jpg "No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]")
![Universal Joint Cross and its Parts Suitable for use Solely with Transmission Shaft are Classifiable under Chapter 87 of Section XVI of Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Universal-Joint-Cross-and-Its-Parts-Suitable-for-Use-Solel-Transmission-Shaft-are-Classifiable-Section-XVI-of-Customs-Tariff-Act-CESTAT-TAXSCAN.jpg "Universal Joint Cross and its Parts Suitable for use Solely with Transmission Shaft are Classifiable under Chapter 87 of Section XVI of Customs Tariff Act: CESTAT [Read Order]")
![CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-imposed-Customs-Act-taxscan.jpg "CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]")
![Issuance of SCN Merely Based on Audit Objection without Verifying Documents: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issuance-of-SCN-Merely-Based-on-Audit-Objection-without-Verifying-Documents-Issuance-of-SCN-Documents-CESTAT-Quashes-Order-CESTAT-Taxscan.jpg "Issuance of SCN Merely Based on Audit Objection without Verifying Documents: CESTAT quashes Order [Read Order]")
Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the interest on refund since the claim of service tax was filed after one week of passing the order. M/s....
![Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-Refund-Claim-of-Service-Tax-filed-after-One-Week-of-Passing-Order-Order-CESTAT-allows-Interest-on-Refund-CESTAT-Taxscan.jpg "Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]")
![Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Customs-Act-absence-of-Evidence-on-Tax-Evasion-Evidence-Tax-Evasion-CESTAT-taxscan.jpg "Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]")
Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excised and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on warranty services when included in assessable value of the final...
![Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cenvat-Credit-Allowable-on-Warranty-Services-Included-in-Assessable-Value-of-Final-Product-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]")
![Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Leviable-Legal-Professional-Charges-BAS-CESTAT-TAXSCAN.jpg "Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]")
No Document to Prove Discharge of Customs Duty Liability for Foreign Currency: CESTAT decides Foreign Currency as Smuggled even though not Recovered from Customs Area
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), that the seized gold is of smuggled nature even though they were not recovered from the customs area as no...
CHA is Processing Agent on Documents of Clearance of Goods through Customs House: CESTAT quashes Penalty on Absence of Prior Knowledge on Mis declared Goods
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the penalty on absence of prior knowledge on mis declared goods and observed that a Customs House Agent...
No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the rejection of refund claim on the ground that no document was filed to show that the Deficiency...
![No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/document-Deficiency-Memo-wrongly-issued-CESTAT-refund-claim-TAXSCAN.jpg "No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]")