![Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Order-Denying-Credit-Supplementary-Invoices-Payment-Service-Tax-Amendments-Cenvat-Credit-Rule-CESTAT-TAXSCAN.jpg "Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]")
Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]
In a significant case, the Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an order denying...
![Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Goods-Services-Separately-Invoice-Sales-Tax-VAT-Assessable-Value-Service-Tax-CESTAT-TAXSCAN.jpg "Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]")
![Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Fees-paid-USFDA-Approval-Medicament-Service-Finance-Act-liable-Service-Tax-CESTAT-TAXSCAN.jpg "Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]")
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
![Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Job-Fabrication-service-category-of-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]")
Second-Hand Goods are Restricted for Import Under Foreign Trade Policy: CESTAT Imposes Customs Duty Demand
The Bangalore Bench of the Customs, Excise and Service Tax (CESTAT), imposed customs duty demand and held that second-hand goods are restricted for import under Foreign Trade Policy. The appellant...
Inference as to Certificate of Origin cannot be Merely Drawn from Bill of Lading: CESTAT grants Customs Duty Exemption
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption and observed that Inference as to certificate of origin cannot be merely drawn...
Payment for Manufacturing Activities Undertaken on Job Work basis is not Manpower Recruitment or Supply Agency Service: CESTAT
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench observed that the payment for manufacturing activities undertaken on job work basis is not...
Activity of Fabrication of Tugs and Barges out of Raw Material not Classifiable under Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that activity of fabrication of tugs and barges out of raw material not...
SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Show Cause Notice (SCN) demanding service tax is not valid unless revenue proves the short...
![SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/SCN-demanding-Service-Tax-Service-Tax-SCN-Revenue-Short-Payment-of-Service-Tax-CESTAT-taxscan.jpg "SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]")
![Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-issued-for-one-year-Period-Beyond-date-of-SCN-CESTAT-TAXSCAN.jpg "Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]")
No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) service tax is not demandable on GTA service in absence of over charges other than actual freight charges. ...
![No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-service-Tax-service-Tax-Demandable-GTA-GTA-service-CESTAT-taxscan.jpg "No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]")