Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
![CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Quashes-Order-as-SCN-Deemed-Time-Barred-CESTAT-Quashes-Order-as-SCN-Deemed-SCN-Deemed-CESTAT-CESTAT-Quashes-Order-taxscan.jpg "CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]")
CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has quashed an order related to a service tax appeal on the...
![CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Upholds-Utilisation-of-Cenvat-Credit-of-Basic-Excise-Duty-CESTAT-Utilisation-of-Cenvat-Credit-Cenvat-Credit-Payment-of-Education-Cess-Secondary-Higher-Education-Cess-Taxscan.jpg "CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]")
![Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Defunct-Manufacturer-Eligible-for-Refund-of-Unutilised-CENVAT-Credit-accumulated-on-export-of-finished-goods-under-Bond-LUT-CESTAT-Remanded-Matter-TAXSCAN.jpg "Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]")
Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without...
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")
Cash Deposit with Substantial Proof of Source Not to be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that the cash deposit made by the assessee with substantial proof of source shall not be treated as Unexplained Cash Credit under...
![Cash Deposit with Substantial Proof of Source Not to be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Deposit-with-Substantial-Proof-Unexplained-Cash-Credit-Income-Tax-Act-ITAT-TAXSCAN.jpg "Cash Deposit with Substantial Proof of Source Not to be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]")
EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that Export Oriented Units (EOUs) should be treated on par with Importers and shall be eligible to claim Duty...
![EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOUs-par-with-Importers-Eligible-to-claim-Duty-Exemptions-Central-Excise-Act-CESTAT-TAXSCAN.jpg "EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]")
Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AAR [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) has held that the inward supply made for the construction of a shed using Prefabricated Technology is not eligible for Input Tax Credit (ITC)...
![Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Purchase-made-for-Construction-shed-property-Construction-of-shed-Construction-of-Immovable-property-AAR-TAXSCAN-1.jpg "Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AAR [Read Order]")
Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) has held that the reimbursement of bonus by the recipient to the service provider shall be included in the value of supply and hence the same...
![Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursement-of-Bonus-Service-Provider-Value-of-Supply-GST-AAR-same-rate-of-gst-taxscan.jpg "Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]")
Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Ultimate Selling Price from the depot is irrelevant in determining the Assessable Value whereas the Import...
![Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ultimate-Selling-Price-from-depot-Irrelevant-in-determining-Assessable-Value-Import-Parity-Price-published-by-Platts-accepted-for-valuation-of-Petroleum-Products-CESTAT-TAXSCAN.jpg "Ultimate Selling Price from depot Irrelevant in determining Assessable Value, Import Parity Price published by Platts accepted for valuation of Petroleum Products: CESTAT [Read Order]")