![No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Reversal-of-CENVAT-Credit-CENVAT-Credit-Service-Tax-No-Reversal-of-CENVAT-Credit-of-Service-Tax-Tax-Manufacture-CESTAT-taxscan.jpg "No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT [Read Order]")
No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no reversal of CENVAT Credit of service tax can be done...
![Commissioner (Appeals) cannot Condone Delay for more than one month for Service Tax Appeals: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Commissioner-Appeals-Condone-Delay-Service-Tax-Appeals-Kerala-HC-taxscan.jpg "Commissioner (Appeals) cannot Condone Delay for more than one month for Service Tax Appeals: Kerala HC [Read Order]")
![Service Tax Demand on Fabrication works for Indian Railway without any corroborative Evidence : CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Service-Tax-Demand-Fabrication-Fabrication-works-Indian-Railway-Service-Tax-Demand-on-Fabrication-works-for-Indian-Railway-CESTAT-taxscan.jpg "Service Tax Demand on Fabrication works for Indian Railway without any corroborative Evidence : CESTAT Directs Re-adjudication [Read Order]")
![Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Refund-Swachh-Bharat-Cess-Service-Tax-Allowable-Finance-Act-Export-Service-Basic-Grade-Pig-Iron-CESTAT-TAXSCAN.jpg "Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]")
![Customs dept failed to prove delay in Receiving Order from Review Cell: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Dept-prove-delay-receiving-Order-Review-Cell-CESTAT-Appeal-TAXSCAN.jpeg "Customs dept failed to prove delay in Receiving Order from Review Cell: CESTAT dismisses Appeal [Read Order]")
Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Lufthansa German Airlines by quashing the service tax demand of approximately 6 crores...
![Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Lufthansa-German-Airlines-Lufthansa-German-Airlines-CESTAT-taxscan.jpg "Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]")
No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is leviable on passenger service fee (PSF) and Airport Tax which are not includible in...
![No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Service-Tax-Passenger-Service-Fee-Service-Fee-Airport-Tax-CESTAT-taxscan.jpg "No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on receiving incentives amount on the ground of non-inclusion of activity under...
![CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Receiving-Incentive-ground-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]
The Kerala High Court observed that there is no requirement of attachment of bank account on deposit of pre-deposit, and after numbering of service tax appeals. The Petitioner, Carmel Builders and...
![No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Requirement-of-Attachment-of-Bank-Account-on-Deposit-of-Pre-Deposit-Numbering-of-Service-Tax-Appeals-Kerala-HC-TAXSCAN.jpg "No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]")
No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on “Address Commission” as the same is like the discount and not a payment for...
![No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-payable-Address-Commission-Nature-of-Discount-Not-Payment-Provision-Any-Taxable-Service-CESTAT-TAXSCAN.jpg "No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the payment of address commission on the grounds of non-inclusion of activity...
![CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Payment-of-Address-Commission-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the effluent treatment service received by the assessee is in or in relation to the manufacture...
![CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-Service-Tax-Effluent-Treatment-Service-Relation-to-Manufacture-Final-product-Input-Service-CESTAT-TAXSCAN-1.jpg "CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]")