Aiswarya Krishnadas
![Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Issuance-SCN-two-years-four-months-Inspection-inappropriate-CESTAT-Excise-Demand-taxscan.jpg "Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]")
Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the excise demand, citing that issuing the SCN...
![Services Provided to Government Authorities and Public Sector Undertakings Not Liable for Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Services-Government-Authorities-Public-Liable-for-Service-Tax-CESTAT-TAXSCAN.jpg "Services Provided to Government Authorities and Public Sector Undertakings Not Liable for Service Tax: CESTAT [Read Order]")
![CESTAT sets aside Demand of Service Tax on both Manpower Recruitment and Supply Service and Renting Immovable property [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Hyderabad-Customs-Excise-Service-tax-Appellate-tribunal-TAXSCAN.jpg "CESTAT sets aside Demand of Service Tax on both Manpower Recruitment and Supply Service and Renting Immovable property [Read Order]")
![Non-fulfillment of Stipulated Event, No Service Tax Payable: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Non-fulfillment-Tax-Payable-Customs-Excise-and-Service-Tax-Appellate-Tribuna-service-tax-Customs-Excise-stipulated-event-taxscan.jpg "Non-fulfillment of Stipulated Event, No Service Tax Payable: CESTAT sets aside Order [Read Order]")
![No Evidence found to Support Allegations of Mild Steel Billets Exported as Alloy Steel Forgings: CESTAT sets aside Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/WhatsApp-Image-2024-06-28-at-10.58.58-AM.jpeg "No Evidence found to Support Allegations of Mild Steel Billets Exported as Alloy Steel Forgings: CESTAT sets aside Excise Duty Demand [Read Order]")
Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has upheld the rejection of a refund claim, stating that refund claims for Special Additional Duty ( SAD ) on...
![Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-kolkata-SAD-Special-Additional-Duty-Imported-Goods-SAD-on-Imported-Goods-Jurisdictional-Customs-Officers-taxscan.jpg "Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]")
No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has deleted the penalty for the short payment of service tax and determined that no service tax is applicable to...
![No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Kolkata-IT-Services-Tax-Software-Services-tax-Short-Payment-Penalty-taxscan.jpg "No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]")
Applicability of serial number of Customs notification decided unilaterally: CESTAT quashes Disallowance of CENVAT Credit [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed the disallowance of CENVAT credit after determining that the applicability of the serial number of the...
![Applicability of serial number of Customs notification decided unilaterally: CESTAT quashes Disallowance of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Mumbai-Customs-Excise-Tax-Appellate-Tribunal-Service-Tax-TAXSCAN.jpg "Applicability of serial number of Customs notification decided unilaterally: CESTAT quashes Disallowance of CENVAT Credit [Read Order]")
Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the reimbursement of expenses, while includible in the assessable value, does not constitute the taxable...
![Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/eimbursement-Taxable-Value-Service-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.webp "Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]")
CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the cash refund claim based on Chartered Accountant‘s certification and books of account reflecting excise...
![CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CA-Chartered-Accountant-CA-Books-CA-Certification-CESTAT-Excise-Duty-TAXSCAN.jpg "CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]")
Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that reimbursements for direct ABP operation costs as per written agreement are exempt from service tax. ...
![Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-Tax-Service-tax-CESTAT-kolkata-Written-Agreement-TAXSCAN.jpg "Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]")
