![CESTAT Confirms Correct Classification of Imported Brake Pad Materials under CTH 6813, Limits Differential Duty Demand to Normal Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Brake-Pad-Materials-site-img.jpg "CESTAT Confirms Correct Classification of Imported Brake Pad Materials under CTH 6813, Limits Differential Duty Demand to Normal Period [Read Order]")
CESTAT Confirms Correct Classification of Imported Brake Pad Materials under CTH 6813, Limits Differential Duty Demand to Normal Period [Read Order]
In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) in Chennai addressed the appeal filed by the Commissioner...
![Ocean Freight Markup not Subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Chennai-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Ocean-Freight-Markup-Service-Tax-Freight-Markup-Ocean-Freight-CESTAT-News-CESTAT-update-taxscan.jpg "Ocean Freight Markup not Subject to Service Tax: CESTAT [Read Order]")
![Transaction of Share Sale cannot be considered as an Activity Promoting Business of Purchaser of shares: CESTAT sets aside Service Tax Demand under BASÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Chennai-Service-Tax-Service-Tax-Demand-BAS-taxscan.jpg "Transaction of Share Sale cannot be considered as an Activity Promoting Business of Purchaser of shares: CESTAT sets aside Service Tax Demand under BASÂ [Read Order]")
![Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Unjust-Enrichment-Duty-Paid-Provisional-Assessment-CESTAT-appeal-taxscan.jpg "Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]")
CESTAT quashes Penalty imposed u/s 114(ii) of Customs Act citing lack of Intent to Export Semi-finished Leather [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has overturned a penalty imposed under Section 114(ii) of the Customs Act, 1962, on an exporter for allegedly attempting to export...
![CESTAT quashes Penalty imposed u/s 114(ii) of Customs Act citing lack of Intent to Export Semi-finished Leather [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Penalty-Customs-Act-citing-lack-Intent-to-Export-Semi-finished-Leather-taxscann.jpg "CESTAT quashes Penalty imposed u/s 114(ii) of Customs Act citing lack of Intent to Export Semi-finished Leather [Read Order]")
![MRP-Based Assessment not Applicable to Packaged Drinking water: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Chennai-CESTAT-CESTAT-ruling-on-packaged-water-Packaged-drinking-water-tax-ruling-Excise-duty-on-packaged-drinking-water-Taxscan.jpg "MRP-Based Assessment not Applicable to Packaged Drinking water: CESTAT [Read Order]")
Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that refund of Special Additional Duty ( SAD ) cannot be denied stating invalidity of certificate even...
![Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Chennai-CESTAT-Invalidity-Of-Certificate-Issuance-of-Correlation-Certificate-Correlation-Certificate-Taxscan.jpg "Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]")
Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand, thereby observing that the incentives given to Audi authorised service station is...
![Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Incentives-Audi-Service-Station-not-BAS-CESTAT-Service-Tax-Demand-taxscan.jpg "Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]")
Revocation of Customs Broker Licence for more than 4 Years due to Facilitating Fraudulent Import and Export: CESTAT sets aside Revocation of License [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the revocation of the Customs Broker licence for more than 4 years due to facilitating fraudulent import...
![Revocation of Customs Broker Licence for more than 4 Years due to Facilitating Fraudulent Import and Export: CESTAT sets aside Revocation of License [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Customs-Broker-Licence-Revocation-of-Customs-Broker-Licence-TAXSCAN.jpg "Revocation of Customs Broker Licence for more than 4 Years due to Facilitating Fraudulent Import and Export: CESTAT sets aside Revocation of License [Read Order]")
Minimum Operating Voltage of Patch Cord is above 80 Volt AC: CESTAT grants Benefit of Customs Duty Exemption [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) granted benefit of customs duty exemption as the minimum operating voltage of patch cord is above 80 Volt AC. ...
![Minimum Operating Voltage of Patch Cord is above 80 Volt AC: CESTAT grants Benefit of Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Minimum-Operating-Voltage-Patch-Cord-CESTAT-Customs-Duty-Exemption-taxscan.jpg "Minimum Operating Voltage of Patch Cord is above 80 Volt AC: CESTAT grants Benefit of Customs Duty Exemption [Read Order]")
Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]
Customs Excise & Service Tax Appellate Tribunal( CESTAT ) has held that failure to follow the mandatory procedure prescribed under Section 36B of Central Excise Act, 1944, the electronic...
![Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Electronic-evidence-Mandatory-procedure-for-electronic-evidence-Customs-Excise-TAXSCAN.jpg "Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]")