![‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Trading-Activity-CENVAT-Credit-Rules-CENVAT-Credit-CESTAT-Exempted-Service-Taxscan.jpg "‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]")
‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that trading activities are considered as an exempted...
![CESTAT quashes Reversal of CENVAT Credit of Excise Duty on Manufacture of Cotton Terry Towels on Ground of Non Insertion of Rule 11(3) of CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Reversal-of-CENVAT-Credit-CENVAT-Credit-Excise-Duty-Cotton-Terry-Towels-taxscan.jpg "CESTAT quashes Reversal of CENVAT Credit of Excise Duty on Manufacture of Cotton Terry Towels on Ground of Non Insertion of Rule 11(3) of CENVAT Credit Rules [Read Order]")
![CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-CENVAT-Credit-of-Service-Tax-Service-Tax-Commissioning-of-Spray-Drying-Plant-taxscan.jpg "CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]")
![Benefit for Exemption from Excise Duty not Applicable to Goods in which CENVAT Credit of Duty on Inputs Already Taken under Provisions of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-for-Exemption-from-Excise-Duty-Exemption-Excise-Duty-Benefit-for-Exemption-from-Excise-Duty-not-Applicable-to-Goods-CENVAT-Credit-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "Benefit for Exemption from Excise Duty not Applicable to Goods in which CENVAT Credit of Duty on Inputs Already Taken under Provisions of CENVAT Credit Rules: CESTAT [Read Order]")
![Clearance of Ferrous (iron &Steel) Scrap from Imported Brass After Soring and Melting Process Cannot be Treated as Removal of Inputs under Rule 3(5) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Clearance-Ferrous-iron-Steel-Imported-Brass-Soring-Melting-Treated-Removal-Inputs-Cenvat-Credit-Rules-CESTAT-TAXSCAN.jpg "Clearance of Ferrous (iron &Steel) Scrap from Imported Brass After Soring and Melting Process Cannot be Treated as Removal of Inputs under Rule 3(5) of Cenvat Credit Rules: CESTAT [Read Order]")
![Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rule-63-of-CCR-inapplicable-if-wrongly-taken-credit-was-reversed-subsequently-CESTAT-taxscan.jpg "Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently: CESTAT [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]")
Penalty u/s 11AC not liable in Absence of Fraud, Collusion, Willful Misstatement or Contravention of Provisions of CENVAT Credit Rules
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) penalty under section 11AC of the Central Excise Act, 1944 is not liable in the absence of fraud, collusion,...
Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that courier agency, exhibition, insurance and internet service fall under ‘input service’ ...
![Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Courier-Agency-Exhibition-Insurance-and-Internet-Service-Insurance-Internet-Service-Input-Service-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]")
Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]
In a significant case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that bagasse is an agricultural waste not a manufactured product and set aside the...
![Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Bagasse-is-an-Agricultural-Waste-Not-a-Manufactured-Product-CESTAT-sets-aside-Demand-of-Excise-Duty-CESTAT-Demand-of-Excise-Duty-Bagasse-Taxscan.jpg "Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]")
CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand on scrap produced and consumed by Jindal Saw Ltd. The appeal has been...
![CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-quashes-Central-Excise-Duty-Demand-Central-Excise-Duty-Demand-Central-Excise-Duty-Central-Excise-Duty-Demand-consumed-Scrap-produced-Jindal-Saw-Ltd-Taxscan.jpg "CESTAT quashes Central Excise Duty Demand on Scrap produced and consumed by Jindal Saw Ltd [Read Order]")
No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]
In the case of Ultra Tech Cements, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under CENVAT Credit Rules, 2004 is not imposable when the...
![No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-CENVAT-Credit-CENVAT-Credit-Rules-Demand-Excise-Duty-CESTAT-CESTAT-Rules-Ultra-Tech-Cement-Customs-Excise-Service-Tax-Taxscan.jpg "No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]")