![Discount Given under Central Excise Act cannot Be Treated as Additional Consideration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Discount-Given-Central-Excise-Act-Additional-Consideration-CESTAT-news-CESTAT-updates-taxscan.jpg "Discount Given under Central Excise Act cannot Be Treated as Additional Consideration: CESTAT [Read Order]")
Discount Given under Central Excise Act cannot Be Treated as Additional Consideration: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in a recent case has held that the discount given under Central...
![Limitation Period for Refund Starts from Re-Assessment Date, not Bill of Entry Filing: CESTAT allows Refund u/s 27(1B) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Mumbai-Reassessment-notice-Reassessment-of-bills-of-entry-TAXSCAN.webp "Limitation Period for Refund Starts from Re-Assessment Date, not Bill of Entry Filing: CESTAT allows Refund u/s 27(1B) of Customs Act [Read Order]")
![CESTAT quashes SCN Demanding Service Tax on Sale of Fruits in absence of any Service Tax Leviable Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Mumbai-Service-Tax-Sale-of-Fruits-show-cause-notice-Taxscan.jpg "CESTAT quashes SCN Demanding Service Tax on Sale of Fruits in absence of any Service Tax Leviable Activity [Read Order]")
![No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Service-Tax-denied-Assessment-at-service-providers-CESTAT-service-tax-taxscan.jpg "No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]")
![Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Paying-Excise-Duty-Value-of-Scrap-Assessable-Value-CESTAT-paying-excise-duty-of-scrap-taxscan.jpg "Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]")
CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the denial of the CENVAT credit on information technologies software services on the grounds of credit...
![CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Information-Technology-Software-Services-CESTAT-CENVAT-Credit-TAXSCAN.jpg "CESTAT Set Asides Denial of CENVAT Credit on Information Technology Software Services on ground of CENVAT Credit Eligibility [Read Order]")
CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax is admissible in refund proceedings in the absence of any proceedings...
![CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-CENVAT-Credit-Service-Tax-CCR-TAXSCAN.jpg "CENVAT Credit of Service Tax Admissible in Refund proceeding in Absence of any proceeding initiated u/r 14 of CCR: 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]")
Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is leviable on ‘corporate guarantee’ and ‘credit protection fee’. The appellant in...
![Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-leviable-on-Corporate-Guarantee-Credit-Protection-Fee-CESTAT-Service-Tax-taxscan.jpg "Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]")
No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no service tax is chargeable on services provided and consumed in foreign countries under section 64 of...
![No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-service-Tax-service-Tax-No-service-Tax-Leviable-on-Services-Services-No-service-Tax-Leviable-on-Services-Provided-and-Consumed-in-Foreign-Country-taxscan.jpg "No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]")
CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the claim of refund of the paid service tax by the assessee on the ground of service rendered and received...
![CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Allows-Refund-Claim-CESTAT-Paid-Service-Tax-Refund-Claim-Service-Rendered-and-Received-Outside-India-taxscan.jpg "CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]")