![Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Refund-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]")
Excise Duty Refund cannot be rejected merely by not opting for Provisional Assessment: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an excise duty refund cannot be rejected...
![No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Unjust-Enrichment-Duty-Service-Tax-Refund-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]")
![Assessee paid Excise Duty, Sought for Mutilation of Goods before Clearance on Bonafide Imports:Â CESTAT reduces Redemption Fine and Personal Penalty u/s 112 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Excise-Duty-Goods-Clearance-Bonafide-Imports-CESTAT-Penalty-TAXSCAN.jpg "Assessee paid Excise Duty, Sought for Mutilation of Goods before Clearance on Bonafide Imports:Â CESTAT reduces Redemption Fine and Personal Penalty u/s 112 [Read Order]")
![Cenvat Credit: Classification of Service cannot be challenged at the recipient’s End, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Service-CESTAT-TAXSCAN.jpg "Cenvat Credit: Classification of Service cannot be challenged at the recipient’s End, says CESTAT [Read Order]")
![No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Service-Tax-Demand-CESTAT-TAXSCAN.jpg "No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]")
CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed composite penalty when charges pertained to period prior to and after introduction of Section 11 AC...
![CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Penalty-pertain-period-Central-Excise-Act-TAXSCAN.jpg "CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]")
No Co-relation Required to Claim Refund: CESTAT allows Refund of Service Tax paid for Banking and Financial Services [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench, while allowing refund of service tax paid towards Banking and Financial Services, has held that the co-relation is...
![No Co-relation Required to Claim Refund: CESTAT allows Refund of Service Tax paid for Banking and Financial Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Refund-CESTAT-Refund-of-Service-Tax-Banking-and-Financial-Services-taxscan.jpg "No Co-relation Required to Claim Refund: CESTAT allows Refund of Service Tax paid for Banking and Financial Services [Read Order]")
Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench held that Commission Agent Service is export of service, no service tax when commission is received in convertible...
![Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Commission-Agent-Service-agent-service-export-of-service-service-tax-foreign-exchange-convertible-foreign-exchange-CESTAT-taxscan.jpg "Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]")
CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on consideration received by developers from co-development agreement. The appellant...
![CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Service-Tax-demand-serviceTax-Developers-Co-development-Agreement-taxscan.jpg "CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]")
![Disclosure of Cost of Material and Labour in Invoice: CESTAT orders Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Disclosure-of-cost-of-material-and-labour-in-invoice-CESTAT-orders-re-examination-TAXSCAN.jpg "Disclosure of Cost of Material and Labour in Invoice: CESTAT orders Re-examination [Read Order]")
Taxable Services provided in relation to Transmission of Electricity are exempted under CBIC notification: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that taxable services provided about the transmission of electricity are exempted under CBIC...
![Taxable Services provided in relation to Transmission of Electricity are exempted under CBIC notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Taxable-Services-Transmission-Electricity-CBIC-notification-CESTAT-TAXSCAN.jpg "Taxable Services provided in relation to Transmission of Electricity are exempted under CBIC notification: CESTAT [Read Order]")
No Evidence on relation between Seller and Buyer to Influence Price of Imported Goods: CESTAT sets aside rejection of Transaction Value [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside rejection on transaction value on absence of evidence on relation between seller and buyer to...
![No Evidence on relation between Seller and Buyer to Influence Price of Imported Goods: CESTAT sets aside rejection of Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/No-Evidence-Imported-Goods-CESTAT-Transaction-Value-TAXSCAN.jpg "No Evidence on relation between Seller and Buyer to Influence Price of Imported Goods: CESTAT sets aside rejection of Transaction Value [Read Order]")