![CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Excise-Duty-Demand-Non-Maintenance-of-Separate-Account-Input-Services-Final-Exempted-Service-Exempted-Service-taxscan.jpg "CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]")
CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed excise duty demand on non-maintenance of separate...
![‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Trading-Activity-CENVAT-Credit-Rules-CENVAT-Credit-CESTAT-Exempted-Service-Taxscan.jpg "‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]")
![Amount Received from Sale of Ticket for Cricket Tournament not an Exempted Service: CESTAT rules in Favour of India Cements [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Sale-Ticket-Cricket-Tournament-Exempted-Service-CESTAT-TAXSCAN-.jpg "Amount Received from Sale of Ticket for Cricket Tournament not an Exempted Service: CESTAT rules in Favour of India Cements [Read Order]")
![Demand under Rule 6(3) of CCR not Sustainable on Reversal of Cenvat Credit on Input Services to Exempted Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-under-Rule-63-of-CCR-Reversal-of-Cenvat-Credit-Input-Services-Exempted-Services-CESTAT-CCR-Cenvat-Credit-excisen-customs-service-tax-taxscan.jpg "Demand under Rule 6(3) of CCR not Sustainable on Reversal of Cenvat Credit on Input Services to Exempted Services: CESTAT [Read Order]")
![No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-Cenvat-Credit-on-input-services-utilized-for-exempted-services-input-services-exempted-services-trading-goods-CESTAT-SC-order-SC-Supreme-Court-order-Taxscan.jpg "No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]")
Trading, not an 'Exempted Service' before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal has held that trading is not an exempted service before 01.04.2011 and the demand for tax on credit of input services...
![Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exempted-service-input-services-CESTAT-taxscan.jpeg "Trading, not an Exempted Service before 01.04.2011, Demand of Tax on Credit of Input Services used in Trading Activity not sustainable: CESTAT [Read Order]")
CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit on common inputs/input services cannot be denied to an assessee who is rendering...
![CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CENVAT-Credit-Common-Inputs-Input-Services-Assessee-Exempted-Services-CESTAT-taxscan.jpg "CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]")
Non-filing of intimation under Rule 6 of CCR is only procedural and assessee can’t be forced to pay 7% of the value of Exempted Services: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Chennai Bench held that eligibility for refund after reversal or paying of proportionate credit on exempted services by applying for...
![Non-filing of intimation under Rule 6 of CCR is only procedural and assessee can’t be forced to pay 7% of the value of Exempted Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Non-filing-intimation-CCR-assessee-exempted-services-CESTAT.jpg "Non-filing of intimation under Rule 6 of CCR is only procedural and assessee can’t be forced to pay 7% of the value of Exempted Services: CESTAT [Read Order]")
![CA, CMA Coaching Institutes are not exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Education-CA-Exams-AAR-exempted-services-CA-CMA-Taxscan.jpeg "CA, CMA Coaching Institutes are not exempted from GST: AAR [Read Order]")
Repair Services and Man Power Recruitment in Jammu & Kashmir are ‘Exempted Services’: CESTAT [Read Order]
The Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that the repair services and Man Power recruitment in the State of Jammu and Kashmir are ‘exempted services’ so the...
![Repair Services and Man Power Recruitment in Jammu & Kashmir are ‘Exempted Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Manpower-Supply-Agency-Taxscan.jpg "Repair Services and Man Power Recruitment in Jammu & Kashmir are ‘Exempted Services’: CESTAT [Read Order]")
No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]
The Authority of Advance Ruling in Tamil Nadu has ruled that, the input tax credit ( ITC ) is not available on the input services used exclusively for providing exempt services of health services to...
![No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/Input-Tax-Credit-Royalcare-Speciality-Hospital-Taxscan.jpg "No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]")
‘Improving Water Management’ and ‘Construction of State Highways’ fall under Eleventh Schedule are Exempted Supplies: AAR [Read Order]
The West Bengal Authority of Advance Ruling in an application filed by Sumitabha Ray held that service by the applicant in pursuance of government projects pertaining to improving water management and...
![‘Improving Water Management’ and ‘Construction of State Highways’ fall under Eleventh Schedule are Exempted Supplies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/State-Highways-GST-Taxscan.jpg "‘Improving Water Management’ and ‘Construction of State Highways’ fall under Eleventh Schedule are Exempted Supplies: AAR [Read Order]")