18% GST payable on Tipper body building & mounting if chassis owned and supplied by customer: AARÂ
The Punjab Authority for Advance Ruling (AAR) has held that 18% Goods and Service Tax (GST) shall be payable on tipper body building and mounting if...
![Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Input-Service-Credit-ISD-Pretext-Invoices-CCR-customs-excise-service-tax-Taxscan.jpg "Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]")
![No Excise Duty can be Charge on Scrap of Pipes Produced for Manufacture of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Excise-Duty-Scrap-of-Pipes-Manufacture-Excisable-Goods-CESTAT-Taxscan.jpg "No Excise Duty can be Charge on Scrap of Pipes Produced for Manufacture of Excisable Goods: CESTAT [Read Order]")
Additional Premise is Extension of Factory: CESTAT quashes demand of Duty on Transfer of Capital Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that additional premise is extension of factory and quashed demand of duty on transfer of capital...
![Additional Premise is Extension of Factory: CESTAT quashes demand of Duty on Transfer of Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Extension-of-Factory-CESTAT-demand-of-Duty-Transfer-of-Capital-Goods-Capital-Goods-Taxscan.jpg "Additional Premise is Extension of Factory: CESTAT quashes demand of Duty on Transfer of Capital Goods [Read Order]")
Interpretation issue on Removal of Capital Goods not amounts to suppression of fact, not liable for Penalty u/s 15(2) r/w S.11AC: CESTAT [Read Order]
While considering a bunch of appeals, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Interpretation issue on the removal of capital goods not...
![Interpretation issue on Removal of Capital Goods not amounts to suppression of fact, not liable for Penalty u/s 15(2) r/w S.11AC: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Capital-Goods-Penalty-CESTAT-taxscan.jpg "Interpretation issue on Removal of Capital Goods not amounts to suppression of fact, not liable for Penalty u/s 15(2) r/w S.11AC: CESTAT [Read Order]")
Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata allowed customs duty exemption under EPCG Scheme and held refractories for re-lining of furnaces is Capital Goods. M/s. Jai...
![Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Re-lining-of-Furnaces-Capital-Goods-CESTAT-Customs-Duty-Exemption-EPCG-Scheme-taxscan.jpg "Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]")
Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]
The Mumbai bench of Customs, Excise, and Service Tax Appellate Tribunal presided by Mr. Sanjiv Srivastava, Member (Technical), and Mr. Ajay Sharma, Member (Judicial) has held that Cenvat credit...
![Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Cenvat-Credit-Capital-Goods-CESTAT-taxscan.jpeg "Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]")
Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) New Delhi bench has held that exemption available to supply for a specific government project and allows Cenvat credit on Capital...
![Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Supply-Govt.-Project-CESTAT-Cenvat-credit-Capital-Goods-taxscan.jpg "Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]")
Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]
In a significant ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that imposition of penalty under the CENVAT Credit rule will not sustainable in...
![Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/penalty-CENVAT-Credit-rule-CESTAT-taxscan.jpeg "Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]")
![Steel plates and MS channels are capital Goods, Modvat Credit can be availed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Steel-plates-and-MS-channels-capital-goods-Modvat-credit-CESTAT-taxscan.jpeg "Steel plates and MS channels are capital Goods, Modvat Credit can be availed: CESTAT [Read Order]")