The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Ahmedabad has held that no bar to avail cenvat credit in excess of 20 % as restrictions under Rule 6(3)(c) was omitted after

As we approach the end of the financial year FY 2023-2024 and prepare for a new one, businesses and professionals must undertake various Goods and Services Tax compliance related tasks to ensure regulatory and tax

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 3, 2024 to March 15,2024 No Service Tax leviable on

A Single Bench of the Madras High Court has remanded a Goods and Services Tax ( GST ) Assessment and Demand Order, issued based on all India turnover instead of State-wise turnover. Pursuant to an

Under GST, Exports and supplies to SEZ are zero rated as per section 16 of the IGST Act, 2017. By zero rating it is meant that the entire supply chain of a particular zero-rated supply

The Bombay High Court has held that service tax is not leviable on ocean freight or sea transportation services. The Petitioner is a company incorporated under the Companies Act, 1956, and is a manufacturer of

The two member bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Ahmedabad, has quashed the service tax demand on software services under the extended period of limitation. The appellant had

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that service recipient in India not liable to pay service tax when pe of foreign service provider exists in India. The

A two member bench of CESTAT Ahmedabad ( Customs Excise & Service Tax Appellate Tribunal ) has held that non-inclusion of costs of transportation in assessable value is no ground to deny CENVAT credit The

The Supreme Court dismissed the Special Leave Petition ( SLP ) against the Customs Excise and Service Tax Appellate Tribunal( CESTAT ) and allowed one month time to avail of statutory appellate remedy. The SLP

In a potential boost to GST collections, the Directorate General of GST Intelligence ( DGGI ) has issued summonses to the Indian offices of 18 foreign shipping lines. The DGGI alleges that these companies, including

In the case of Vodafone Essar East Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that charges paid for service rendered by FTOs cannot be taxed under head

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that voluntary disallowance of an expense under section 40 (a) (ia) of the Income Tax Act, 1962 is not a base

In the dynamic realm of taxation, keeping abreast of the latest developments is indispensable for both seasoned practitioners and enthusiasts. Particularly in the realm of indirect taxation, such as the transition from the Pre-GST era

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed the demand of service tax on ocean freight as no stay order was in operation. The audit of the