Amal Michael
![If One Unit of a Manufacturing Firm Claims Excessive CENVAT Credit, Credit Claims of Other Unit Cannot Be Denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CENVAT-Credit-service-Tax-TAXSCAN.jpg "If One Unit of a Manufacturing Firm Claims Excessive CENVAT Credit, Credit Claims of Other Unit Cannot Be Denied: CESTAT [Read Order]")
If One Unit of a Manufacturing Firm Claims Excessive CENVAT Credit, Credit Claims of Other Unit Cannot Be Denied: CESTAT [Read Order]
Customs Excise & Service Tax Appellate Tribunal( CESTAT ) has held that one unit of a manufacturing firm cannot be denied CENVAT credit due to...
![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]")
![Mere mention of “Food Supplement” in the description in Bill of Entry or FSSAI is not decisive of the classification of the product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Product-classification-Bill-of-Entry-FSSAI-Food-supplements-Tax-news-taxscan.jpg "Mere mention of “Food Supplement” in the description in Bill of Entry or FSSAI is not decisive of the classification of the product: CESTAT [Read Order]")
![Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-CENVAT-Credit-Service-Tax-TAXSCAN.jpg "Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]")
Components of the Production Sharing Contract are exempt from Service Tax: CESTAT grants Relief to Hardy Exploration and Production (India) Inc [Read Order]
Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that Cost Petroleum and Profit Petroleum cannot be said to be a consideration flowing from the Government of India to the...
![Components of the Production Sharing Contract are exempt from Service Tax: CESTAT grants Relief to Hardy Exploration and Production (India) Inc [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Components-Production-Contract-exempt-service-tax-CESTAT-Relief-to-Hardy-Exploration-and-Production-India-Inc-taxscan.jpg "Components of the Production Sharing Contract are exempt from Service Tax: CESTAT grants Relief to Hardy Exploration and Production (India) Inc [Read Order]")
Interim Budget 2024: FM proposes Corpus of One Lakh Crore for R&D Investments with Fifty Year Interest Free Loan
In a pivotal announcement during her budget speech the Finance Minister disclosed plans to establish a corpus of one lakh rupees through a fifty-year interest-free loan. This is aimed at fostering...
Budget 2024: ITR Average processing time has reduced from 93 days in past year to 10 days in 2023-24
Finance Minister, in her interim budget speech, underscored a noteworthy achievement in the realm of income tax return ( ITR ) filing. The Finance Minister highlighted a substantial reduction in the...
Scope of CENVAT credit for "Manpower services" not restricted solely to manufacturing activities: CESTAT [Read Order]
Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the definition of manpower service shouldn’t be limited only to the ‘manufacturing activity’ and not to any other...
![Scope of CENVAT credit for Manpower services not restricted solely to manufacturing activities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CENVAT-Scope-of-CENVAT-CESTAT-Manpower-services-taxscan.jpg "Scope of CENVAT credit for Manpower services not restricted solely to manufacturing activities: CESTAT [Read Order]")
Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]
The Chennai bench of (CESTAT) Customs, Excise and Service Tax Appellate Tribunal has held that in order to receive reimbursement on expenses incurred as Customs House Agent, the nomenclature used by...
![Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-chennai-Service-Tax-Rules-2006-Rule-52-Compliance-CHA-Agent-Expense-Reimbursement-taxscan.jpg "Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]")
Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that flanges are part of Wind Operated Electricity Generators ( WOEG ), under Notification No. 12/2012-Central Excise, dated...
![Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Wind-Operated-Electricity-Generators-Flanges-exemption-Excise-Duty-Exemption-Renewable-energy-CESTAT-taxscan.jpg "Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]")
Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]
A two member bench of CESTAT has held that liability of the service tax under reverse charge mechanism will arise only w.e.f. 18.04.2006 in case the services are provided by a person located outside...
![Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chandigarh-Input-Tax-Credit-Ericsson-India-Tax-Case-Service-from-Foreign-Service-Provider-CESTAT-Decision-on-Ericsson-India-Tax-News-TAXSCAN.jpg "Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]")