Shortages noticed during Stock Verification can’t be basis for Allegation of Clandestine Removal: CESTAT [Read Order]
Delhi CESTAT while hearing the appeal of M/s G.P. Ispat Pvt. Limited against the CCE&ST, tribunal quashed the demand since the allegation of clandestine removal has been made only on the basis of alleged shortages
Payment of CVD and Cess by utilizing DEPB scrips: CESTAT allows Cenvat Credit [Read Order]
A Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi allowed cenvat credit on payment of Countervailing Duty (CVD) and Cess by utilizing Duty Entitlement Passbook Scheme (DEPB)
Relief to PNB: CESTAT allows Cenvat Credit on Input Services [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), granted relief to M/s. Punjab National Bank ( PNB ) and allowed cenvat credit on input services. The issue
No Service Tax on Retention Fee charged by Hospitals: CESTAT Delhi [Read Order]
In a significant ruling, the Delhi CESTAT held that service tax cannot be levied on retention fee of hospitals under 'Business Support Service'. In the instant case, the appellant-Hospital is engaged in rendering healthcare services
Outward Freight to be eligible Input for availing CENVAT Credit: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that outward freight to be eligible input for availing the CENVAT Credit. The appellant, M/s. Chittor Polyfab is engaged in the manufacture
Denatured Alcohol and CO2 manufactured by distillery are duty exempted, No CENVAT Credit available: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that denatured alcohol and CO2 manufactured by distillery are duty exempted and Cenvat credit is not available on the same.
Pharma Company eligible to take CENVAT Credit on Inputs used for Fabrication of ‘Clean Room’: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi has held that the pharma companies are entitled to take CENVAT Credit on the inputs used for the fabrication of clean rooms used to keep
No Service Tax on Sale/ Purchase of Property on a Principal to Principal basis: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that there cannot be any service tax liability under the category "Real Estate Service" for the buying and selling of property on
CESTAT Weekly Round-Up
This weekly summary analyses the stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) that have been published at Taxscan.in. during the previous week from September 23 to September 29 2023. Honey
CESTAT allows Vodafone’s CENVAT Credit Claim on Tower/Tower Material, Pre-Fabricated Building and Shelters [Read Order]
Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi, has on Friday, held that CENVAT is to be allowed on tower/ tower material and pre- fabricated building and shelters. The aforesaid observation was
Sale of Beer which is an Alcoholic Liquor for Human Consumption is Taxable under Business Auxiliary Service: CESTAT directs to consider Exemption under Notification [Read Order]
The Delhi bench of the Customs Excise & Service Tax Applellate Tribunal ( CESTAT ) has held that sale of beer which is an alcoholic liquor for human consumption is taxable under Business Auxiliary Service.
Services utilized for setting up of factory which were availed prior to commencement of Production is Input Service: CESTAT allows Cenvat Credit on Input Services
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed Cenvat Credit on input services and observed that the services utilized for setting up of factory which were availed prior
Appellate Authority to mandatorily verify Service of Order on Assessee, Mere dispatching of Order doesn’t imply Receipt of Same: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Tribunal (CESTAT) ruled that the appellate authority to mandatorily verify service of the order on the assessee, mere dispatching of an order does not imply receipt
CA not barred from giving Business Consultancy for Export: CESTAT directs rebate on Service Tax to Bharat Mines & Minerals [Read Order]
In a major relief to Bharat Mines & Minerals, the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Chartered Accountant (CA) is not barred from giving business consultancy for
No Service Tax can be levied in absence of Consideration or Service: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that no Service Tax can be levied in absence of consideration or service. The appellant, Ruchi Soya Industries has set up a project