![Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-Job-worker-assessable-value-exclusion-taxscan.jpg "Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]")
Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the cost of parts supplied by the principal...
![CESTAT classifies Siapton 10L and Isabion as Fertilizers under Tariff 3101 00 99 Citing Primary Nutrient-Based Composition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Siapton-10L-Isabion-Fertilizers-Tariff-3101-00-99-Citing-Primary-Nutrient-Based-Composition-TAXSCAN.jpg "CESTAT classifies Siapton 10L and Isabion as Fertilizers under Tariff 3101 00 99 Citing Primary Nutrient-Based Composition [Read Order]")
![Accounts Employees of Principal Manufacturers not liable for Job Workers’ Excise Duty Lapses without Direct Involvement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-CESTAT-on-Excise-Duty-Lapses-Liability-TAXSCAN.jpg "Accounts Employees of Principal Manufacturers not liable for Job Workers’ Excise Duty Lapses without Direct Involvement: CESTAT [Read Order]")
![Rule 9(1)(bb) of Cenvat Credit Inapplicable to RCM as Payments not based on Supplementary Invoices: CESTAT Grants Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Rule-91bb-of-Cenvat-Credit-Excise-and-Customs-taxscan.jpg "Rule 9(1)(bb) of Cenvat Credit Inapplicable to RCM as Payments not based on Supplementary Invoices: CESTAT Grants Refund [Read Order]")
![Time-Barred CENVAT Credit Demands do not Attract Interest: CESTAT modifies Lyka Labs Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Time-Barred-CENVAT-Credit-Demands-Attract-Interest-CESTAT-Lyka-Labs-Decision-taxscan.jpg "Time-Barred CENVAT Credit Demands do not Attract Interest: CESTAT modifies Lyka Labs Decision [Read Order]")
Sale of Building Prior to Completion of Construction Constitutes Works Contract: CESTAT in Adani Estate Case [Read Order]
The Ahmedabad bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ), in the matter of Adani Estate, ruled that sale of building prior to completion of construction constitutes works...
![Sale of Building Prior to Completion of Construction Constitutes Works Contract: CESTAT in Adani Estate Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-CESTAT-Adani-Estate-Case-Adani-Estate-works-contract-case-by-CESTAT-taxscan.jpg "Sale of Building Prior to Completion of Construction Constitutes Works Contract: CESTAT in Adani Estate Case [Read Order]")
![Mandap Keeper Services do not Qualify as Support Services: CESTAT Declares Non-Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-Mandap-Keeper-Services-Section-65B49-of-Finance-Act-Taxscan.jpg "Mandap Keeper Services do not Qualify as Support Services: CESTAT Declares Non-Taxable [Read Order]")
Fuel oil stored in Engine room bunker of ships Imported for Ship Breaking Eligible for CENVATÂ Credit:Â CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT ) held that fuel oil stored in the engine room bunker of ships imported for ship breaking was eligible for...
![Fuel oil stored in Engine room bunker of ships Imported for Ship Breaking Eligible for CENVATÂ Credit:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Fuel-oil-stored-in-Engine-room-Imported-for-Ship-CENVAT-Credit-CESTAT-TAXSCAN.jpg "Fuel oil stored in Engine room bunker of ships Imported for Ship Breaking Eligible for CENVATÂ Credit:Â CESTAT [Read Order]")
Excise Duty Demand of Rs. 59 lakhs Unsustainable due to limitation bar and Proper Cenvat Credit Reversal by GHCL: CESTAT
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the excise duty demand of Rs. 59 lakhs was unsustainable due to the limitation bar and proper...
![Land Value Exclusion in Works Contract Service: CESTAT allows Cross-Objection of Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Land-Value-Cross-Objection-service-tax-Taxscan.jpg "Land Value Exclusion in Works Contract Service: CESTAT allows Cross-Objection of Taxpayer [Read Order]")
AA not properly verify details before Rejecting CAS-4 Certificate in SEZ valuation: CESTAT remands Matter for Reconsideration [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) remanded the rejection of a Cost Accounting Standards ( CAS-4 ) certificate in a Special Economic Zone ( SEZ...
![AA not properly verify details before Rejecting CAS-4 Certificate in SEZ valuation: CESTAT remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/AA-verify-details-Rejecting-CAS-4-Certificate-SEZ-valuation-CESTAT-Matter-Reconsideration-taxscan.jpg "AA not properly verify details before Rejecting CAS-4 Certificate in SEZ valuation: CESTAT remands Matter for Reconsideration [Read Order]")
Cenvat Credit on Input Services for Setting up New Plant admissible despite Definition Change in Rule 2 (l) of Cenvat Credit Rules, 2004: CESTAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT ) held the Cenvat Credit on Input Services for Setting up New Plant admissible despite the...
![Cenvat Credit on Input Services for Setting up New Plant admissible despite Definition Change in Rule 2 (l) of Cenvat Credit Rules, 2004: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Cenvat-Credit-Cenvat-Credit-on-Input-Services-Input-Services-for-Setting-up-New-Plant-taxscan.jpg "Cenvat Credit on Input Services for Setting up New Plant admissible despite Definition Change in Rule 2 (l) of Cenvat Credit Rules, 2004: CESTAT [Read Order]")