Shabna Rahim
![No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-credit-of-Service-Tax-Accumulated-for-period-Registered-CESTAT-TAXSCAN.jpg "No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]")
No bar on taking CENVAT credit of Service Tax Accumulated for period when the Premises was not Registered: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no bar on taking the CENVAT Credit of Service Tax...
![Nexus Aspect cannot be Questioned while dealing with Refund Applications filed u/r 5 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Nexus-Aspect-cannot-be-Questioned-Refund-Applications-filed-CCR-CESTAT-TAXSCAN.jpg "Nexus Aspect cannot be Questioned while dealing with Refund Applications filed u/r 5 of CCR: CESTAT [Read Order]")
![Grant of refund benefit not subjected to compliance of provisions of Rule 2(l) of CCR: CESTAT Allows Service Tax Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Grant-of-refund-subjected-to-compliance-CCR-CESTAT-Service-Tax-Refund-Claim-TAXSCAN.jpg "Grant of refund benefit not subjected to compliance of provisions of Rule 2(l) of CCR: CESTAT Allows Service Tax Refund Claim [Read Order]")
![CESTAT Quashes Service Tax Demand against Umesh Tilak Yadhav on ground of Absence of Examination of Books of Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Service-Tax-Demand-Umesh-Tilak-Yadhav-Examination-of-Books-of-Accounts-Books-of-Accounts-Service-Tax-taxscan.jpg "CESTAT Quashes Service Tax Demand against Umesh Tilak Yadhav on ground of Absence of Examination of Books of Accounts [Read Order]")
Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appeal can be abated as per rule 22 of the CESTAT procedure rules with effect from the date of...
![Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/NCLT-CESTAT-Procedure-Rules-resolution-plan-TAXSCAN.jpg "Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]")
Recovery of CENVAT credit of Excise Duty availed on common input services attributable to exempted activity of trading: CESTAT Directs Re-adjudication [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for recovery of CENVAT credit of excise duty availed on the common input services...
![Recovery of CENVAT credit of Excise Duty availed on common input services attributable to exempted activity of trading: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-credit-Excise-Duty-Customs-CESTAT-Directs-Re-adjudication-TAXSCAN.jpg "Recovery of CENVAT credit of Excise Duty availed on common input services attributable to exempted activity of trading: CESTAT Directs Re-adjudication [Read Order]")
No Service Tax Liability demandable only by calculating value without Examination of Activities and Transactions: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax liability cannot be demandable only by calculating value without examination of...
![No Service Tax Liability demandable only by calculating value without Examination of Activities and Transactions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Liability-Service-Tax-Examination-of-Activities-Transactions-CESTAT-taxscan.jpeg "No Service Tax Liability demandable only by calculating value without Examination of Activities and Transactions: CESTAT [Read Order]")
CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the benefit of a preferential trade agreement on steaming non-coking coal import on the...
![CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-rejection-Preferential-Trade-Agreement-Non-Coking-Coal-Import-ground-Customs-Duty-Eligibility-TAXSCAN.jpg "CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]")
Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sale invoice can be either issued by a company located in a third country or an ASEAN India Free...
![Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sale-invoice-Company-located-Third-Country-AIFTA-exporter-CESTAT-Customs-Duty-TAXSCAN.jpg "Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]")
![CESTAT quashes Customs Duty on Import of Steel Balls on ground of Improper Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Customs-Duty-Improper-Classification-taxscan.jpg "CESTAT quashes Customs Duty on Import of Steel Balls on ground of Improper Classification [Read Order]")
No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax cannot be denied at the recipient's end without opening an assessment...
![No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Service-Tax-denied-Assessment-at-service-providers-CESTAT-service-tax-taxscan.jpg "No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]")