![Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/suppress-or-to-miss-declare-Value-of-service-Invocation-of-Extended-Period-Extended-Period-of-Limitation-services-CESTAT-taxscan.jpg "Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]")
Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that invocation of an extended period of limitation...
![CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-credit-of-Service-Tax-Management-Consultancy-Services-CCR-CESTAT-taxscan.jpg "CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]")
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
![Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Hindustan-Unilever-CESTAT-Quashes-Penalty-Central-Excise-Rules-Supplementary-Invoices-Non-involvement-of-Sale-taxscan.jpg "Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]")
![No Requirement that Claim for Refund should be Filed within 3 months of Tribunals Order for Refund of Pre-Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Requirement-Claim-Refund-Tribunals-Refund-Pre-Deposit-CESTAT-TAXSCAN.jpg "No Requirement that Claim for Refund should be Filed within 3 months of Tribunals Order for Refund of Pre-Deposit: CESTAT [Read Order]")
Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]
The Ahmedabad Income Tax Appellate Tribunal (ITAT) ruled that parallel assessment should be made in respect of the same Income on different persons. Therefore, the bench deleted the addition made on...
![Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Parallel-Assessments-Income-Different-ITAT-protective-basis-TAXSCAN.jpg "Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]")
![Delay in Filing Appeal due to Medical Treatment: ITAT Condones Delay of 259 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delay-Filing-Appeal-Medical-Treatment-ITAT-Condones-Delay-TAXSCAN.jpg "Delay in Filing Appeal due to Medical Treatment: ITAT Condones Delay of 259 Days [Read Order]")
![Depreciation Allowable only on Fixed Assets not used for Commercial Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Depreciation-Allowable-Fixed-Assets-Commercial-Purpose-ITAT-TAXSCAN.jpg "Depreciation Allowable only on Fixed Assets not used for Commercial Purpose: ITAT [Read Order]")
![ITAT directs to delete Addition made by AO on ground of Wrongful Assessment of Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Directs-Delete-Addition-AO-ground-Wrongful-Assessment-Tax-Liability-TAXSCAN.jpg "ITAT directs to delete Addition made by AO on ground of Wrongful Assessment of Tax Liability [Read Order]")
SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Special Additional Duty (SAD) exemption benefits were allowable if the imported pre-packed form of...
![SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SAD-Exemption-Benefit-Allowable-Imported-Pre-packed-Goods-Meant-Retail-Sale-CESTAT-TAXSCAN.jpg "SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]")
Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 26(2) of the Central Excise Rules, 2002 does not apply to transactions made...
![Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Central-Excise-Rules-Applicable-Transaction-Before-CESTAT-TAXSCAN.jpg "Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]")
Error In Sale of Share Transaction made by Broker of Assessee: ITAT Deletes Addition on Client Code Modification [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that error in the sale of share transaction made by the broker of the assessee hence deleted the addition on client code...
![Error In Sale of Share Transaction made by Broker of Assessee: ITAT Deletes Addition on Client Code Modification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Error-Sale-Share-Transaction-Broker-Assessee-ITAT-Addition-Client-Code-Modification-TAXSCAN.jpg "Error In Sale of Share Transaction made by Broker of Assessee: ITAT Deletes Addition on Client Code Modification [Read Order]")