![No Service Tax Leviable on Activity Amounting to Manufacture of Goods Covered Under Central Excise Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-Activity-Amounting-Manufacture-Goods-Covered-Central-Excise-Tariff-Act-CESTAT-TAXSCAN-1.jpg "No Service Tax Leviable on Activity Amounting to Manufacture of Goods Covered Under Central Excise Tariff Act: CESTAT [Read Order]")
No Service Tax Leviable on Activity Amounting to Manufacture of Goods Covered Under Central Excise Tariff Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the activity amounting to manufacturing of goods...
![Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Sale-Sale-of-Customized-Software-CD-DCS-service-CESTAT-taxscan.jpeg "Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]")
![Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Central-Excise-Duty-Metal-Containers-Central-Excise-Duty-Payable-on-Metal-Containers-Returned-to-Factory-Factory-CESTAT-taxscan.jpg "Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]")
![Relief to Hero: CESTAT quashes Excise Duty Demand on Goods Exported on FOC Basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Hero-CESTAT-Excise-Duty-Demand-Goods-Exported-FOC-TAXSCAN.jpg "Relief to Hero: CESTAT quashes Excise Duty Demand on Goods Exported on FOC Basis [Read Order]")
![CESTAT Remands Matter of Cenvat Credit Reversal for Verification of Actual Availment and Substantive Reversal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Remands-Matter-Cenvat-Credit-Reversal-Verification-Actual-Availment-Substantive-Reversal-TAXSCAN.jpg "CESTAT Remands Matter of Cenvat Credit Reversal for Verification of Actual Availment and Substantive Reversal [Read Order]")
Failure to maintain Proper Records of Import under Customs Rules: CESTAT upholds Demand of Concession Amount Availed Under Customs Notification [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the demand of concession amount availed under customs notification as the assessee failed to maintain...
![Failure to maintain Proper Records of Import under Customs Rules: CESTAT upholds Demand of Concession Amount Availed Under Customs Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-maintain-Proper-Records-Import-Customs-Rules-CESTAT-Demand-Concession-Amount-Customs-Notification-TAXSCAN.jpg "Failure to maintain Proper Records of Import under Customs Rules: CESTAT upholds Demand of Concession Amount Availed Under Customs Notification [Read Order]")
Reversal of Cenvat Credit on Naphtha Sent for Job Work for Electricity Generation is not Tenable: CESTAT [Read Order]
The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat Credit on Naphtha sent for Job Work for electricity generation is not tenable. ...
![Reversal of Cenvat Credit on Naphtha Sent for Job Work for Electricity Generation is not Tenable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reversal-Cenvat-Credit-Naphtha-Sent-Job-Work-Electricity-Generation-Tenable-CESTAT-TAXSCAN.jpg "Reversal of Cenvat Credit on Naphtha Sent for Job Work for Electricity Generation is not Tenable: CESTAT [Read Order]")
CESTAT Quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for excise duty imposed for clandestine manufacturing and clearance of cigarettes on the ground...
![CESTAT Quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-Excise-Duty-Clandestine-Manufacturing-Clearance-Cigarettes-Ground-Absence-Actual-Manufacturer-taxscan.jpg "CESTAT Quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]")
Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer of final products was entitled to take credit of excise duty on capital goods...
![Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacturer-Final-Product-Take-Credit-Excise-Duty-Capital-Goods-Factory-Production-Final-Product-CESTAT-TAXSCAN.jpg "Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]")
Cutting and filing Resin in Marble Slabs carried out Prior to 1-3-2006, would not amount to Manufacture, Benefit under Exemption Notification allowable: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that cutting and filing resin in marble slabs carried out before 1-3-2006 would not amount to manufacture...
![Cutting and filing Resin in Marble Slabs carried out Prior to 1-3-2006, would not amount to Manufacture, Benefit under Exemption Notification allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cutting-and-filing-Resin-in-Marble-Slabs-Cutting-filing-Resin-in-Marble-Slabs-Marble-Slabs-amount-to-manufacture-manufacture-Benefit-under-Exemption-Notification-CESTAT-taxscan.jpg "Cutting and filing Resin in Marble Slabs carried out Prior to 1-3-2006, would not amount to Manufacture, Benefit under Exemption Notification allowable: CESTAT [Read Order]")
![Upgraded Beneficiated Ilmenite is synthetic Rutile: CESTAT sets aside Reclassification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Upgraded-Beneficiated-Ilmenite-is-synthetic-Rutile-CESTAT-sets-aside-Reclassification-TAXSCAN.jpg "Upgraded Beneficiated Ilmenite is synthetic Rutile: CESTAT sets aside Reclassification [Read Order]")
RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Rule 4(5)(a) of Cenvat Credit Rules, 2004 is not applicable as the Residual Fuel Gas (‘RFG’)...
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]")