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Extended Period Of Limitation Can Be Invoked Only When "Suppression Of Facts" Is Wilful To Evade Tax :CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that even when an assessee has suppressed facts, the extended period of limitation can be evoked only w...

Empty Packaging Material Of Cenvatable Input Is Not Liable For Payment As Excise Duty Or As CENVAT Credit: Reiterates Ahmedabad CESTAT

The Ahmedabad Bench of CESTAT has ruled that empty packaging material of cenvatable input is not liable for payment either as excise duty or as CENVAT credit under Rule 6(3) of the CENVAT C...

CESTAT Ahmedabad Strikes Down Appropriation Of Penalty And Interest Amount During Pendency Of Appeal

Short Payment Of Excise Duty Is Not Sufficient To Invoke The Extended Period: CESTAT

TCS Collected Under Income Tax Act On Sale Of Goods Cannot Be Included In The Assessable Value For Charging Excise Duty: Ahmedabad CESTAT

Tax Cases Weekly Round-Up: 19 June To 25 June, 2022

No Deliberate Mis-Declaration In Bill of Entry To Short Pay Custom Duty: CESTAT Quashes Confiscation, Penalty

Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT

Service Tax Not Payable On Liquidated Damages Collected From Contractor: CESTAT

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT

Supply Of Bed Rolls Kits Amounts To Supplying Services To IRCTC, Chargeable To Service Tax: CESTAT

No Service Tax Payable On Compensation Received On Cancellation Of Coal Blocks

Intermediate Goods Captively Consumed For Manufacture Of Exempted Final Products Does Not Attract Excise Duty: CESTAT

Education Cess Lawfully Refunded To The Assessee, Can't Recover Later Based On Change Of View Of The Supreme Court: J&K and Ladakh High Court

CESTAT Allows Cenvat Credit On Insurance Services

CESTAT Allows Cenvat Credit To The Member Of Industries Association Who Received Services And Borne Expenditure

Failure Of Customs Broker To Observe Due Diligence Leading To Facilitate Fake Importers: CESTAT Revokes Licence