Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Penalty u/s 11AC not valid in absence of Suppression of fact to evade Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-evade-a-Duty-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Penalty u/s 11AC not valid in absence of Suppression of fact to evade Duty: CESTAT [Read Order]")
![Relief to Mahindra and Mahindra: CESTAT rules Automobile Cess cannot be treated as Basic Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Mahindra-and-Mahindra-CESTAT-Automobile-Cess-Cess-Basic-Excise-Duty-Excise-Duty-Taxscan.jpg "Relief to Mahindra and Mahindra: CESTAT rules Automobile Cess cannot be treated as Basic Excise Duty [Read Order]")
![Manufacture of Excisable Goods are excluded from definition of Business Auxiliary Services, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Excisable-Goods-Business-Auxiliary-Services-Service-Tax-Customs-CESTAT-Excise-taxscan.jpg "Manufacture of Excisable Goods are excluded from definition of Business Auxiliary Services, No Service Tax: CESTAT [Read Order]")
New Jetty Construction which was for Expansion of existing Jetty includes in Input Service, can avail Service Tax Credit: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Construction new jetty for expansion of the existing Jetty includes an Input service, and...
![New Jetty Construction which was for Expansion of existing Jetty includes in Input Service, can avail Service Tax Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/New-Jetty-Construction-Input-Service-Service-Tax-Credit-CESTAT-TAXSCAN.jpg "New Jetty Construction which was for Expansion of existing Jetty includes in Input Service, can avail Service Tax Credit: CESTAT [Read Order]")
Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed re credit on the ground that Cenvat Credit cannot be reversed when Dutiable Goods became Exempted at...
![Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Credit-Dutiable-Goods-CESTAT-Re-Credit-TAXSCAN.jpg "Cenvat Credit cannot be Reversed when Dutiable Goods became Exempted at Interim Stage: CESTAT Allows Re-Credit [Read Order]")
Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) invalidated the demand of duty on scrap from maintenance of plant & machinery when corroborative...
![Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Corroborative-Evidence-Evidence-Cenvat-Credit-CESTAT-Demand-of-Duty-Plant-and-Mechinery-taxscan.jpg "Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]")
![Cenvat Credit not allowable on Vehicle taken on Rent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cenvat-Credit-Vehicle-taken-on-Rent-CESTAT-TAXSCAN.jpg "Cenvat Credit not allowable on Vehicle taken on Rent: CESTAT [Read Order]")
Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Materials for making foundation of machineries in factory premises are capital goods under Rule 2(a)...
![Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Materials-for-making-Foundation-of-Machineries-in-factory-premises-are-Capital-Goods-Cenvat-Credit-CESTAT-TAXSCAN.jpg "Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]")
No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ordered re adjudication the ground that no proper verification was done on reversal of credit of input service...
![No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Verification-Reversal-input-service-Credit-of-Input-Service-goods-Exempted-Goods-CESTAT-orders-cestat-re-adjudication-taxscan.jpg "No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]")
![Mere allegation in SCN cannot be ground to deny Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Mere-allegation-SCN-deny-Credit-CESTAT-taxscan.jpg "Mere allegation in SCN cannot be ground to deny Credit: CESTAT [Read Order]")