The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no service tax leviable on commission is received from overseas entities as consideration for Business Auxiliary Services (BAS) as they

The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that Excise Duty is not demandable when the Cenvat credit attributable to zinc sulphate cleared reversed and remanded the matter for

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that Crane Hiring Service Falls Under the Supply of Tangible Goods Service and Taxable.     M/s C. P. Construction Co, the

The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that the Supply of Aircraft /Helicopters on Charter Hire Along With Own Crew Falls under “supply of tangible goods services”. M/s.

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that exemption for payment of excise duty under notification is allowable when the installed capacity of  factory has been enhanced substantially

CESTAT Weekly Round-Up This round-up analytically summarises the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during December 10 to December 21, 2023 Grant of refund benefit

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the demand duty cannot be sustained when the cenvat credit amount is utilized in the subsequent period and no loss

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the transfer of credit in case of closure of a factory is permissible in terms of rule 10 of Comprehensive

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that in the absence of proof of receipt of order-in-original to the appellant sent by speed post, the same cannot be

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) directed the denova adjudication on the Claim of Excise Duty Exemption, as the demand is not Valid as on Turnover of Direct Exports

The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) dismissed the appeal filed by the revenue department alleging that the commissioner failed to follow the examination of norms prescribed under the CBEC

The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty exemption is allowable under section 5(1A) of the Excise Act, 1944 for the First Clearance of 3500 MTs. M/s.

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the Service Tax on sub-contract work for Map Making undertaken for the main contractor between the Period October 2007 to March 2008

In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty under section 11A(2) of Central Excise Act, 1944 is not imposable as duty has paid

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that the Mineral/Dressing of ore is not Important to the Formation of  Concentrate and upheld the taxability of ore under the