In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of

The Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Hankook off the Road Mining Tyres are not “Restricted”, and no license is required for import. The appellant, M/s The Tyre

The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the  Absolute Confiscation of Gold Bars which appeared to be of foreign origin. The appellant, Mahendra Kumar Bajpai was travelling from Kolkata to Kanpur

The Ahmedabad Bench of Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) ruled that the construction services used for setting up of Effluent Treatment Plant are eligible for Cenvat credit. Mr. Vivek Bapat, Counsel appearing

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Right to claim Service Tax Refund cannot be frustrated for procedural requirement of filing TRAN-1 before December 27, 2017. The appellants, M/s. Bharat

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on the job of manufacturing Plastic Jars, Containers in factory of service recipient as it is

This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from December 27, 2021 to January 1, 2022. PCI Vs. ACIT The

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee is eligible for Section 54 exemption in respect of the purchase of 3 different residential houses. The assessee, Sunandan Kumar Minocha has

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has denied exemption of Long Term Capital Gains (LTCG) earned on sale of shares, the sale proceeds added to assessee’s income along with estimated commission. The

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the Value Added Tax (VAT) expenses on deemed import eligible to be set off against the VAT output. The assessee, Starline Organics Pvt. Ltd.

The Delhi Bench of Income Tax Appellate Tribunal (ITAT)  deleted the addition on account of expenditure made by assessee company to receive Accommodation Entries. During the course of assessment proceedings the A.O. called for information

Yet another women friendly ruling was given by the Delhi Bench of Income Tax Appellate Tribunal (ITAT) wherein it was held that the Gold jewellery up to 500 grams for married women cannot be added

The Bombay High Court disallowed the Cenvat Credit as bus transport services were mere personal service to employees. The appellant, Solar Industries India Limited carries out manufacturing activities of explosives at Mouza Chakdoh and Bazargaon,

In a major setback to Bennett Coleman, the Bombay High Court held that the assessee required to pay interest where advance tax  paid is less than 75% of the assessed tax. In respect of the

In a major relief to the Hindustan Petroleum Corporation Ltd (HPCL), Bombay High Court held that Revenue cannot invoke extended periods of limitation for recovery of excise duty. The respondent, Hindustan Petroleum Corporation Ltd has