![CESTAT upholds Distribution of Cenvat Credit on Service Tax Paid on Inputs Services to Manufacturing Units, including Job Workers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/cenvat-credit-site-img.jpg "CESTAT upholds Distribution of Cenvat Credit on Service Tax Paid on Inputs Services to Manufacturing Units, including Job Workers [Read Order]")
CESTAT upholds Distribution of Cenvat Credit on Service Tax Paid on Inputs Services to Manufacturing Units, including Job Workers [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the distribution of cenvat credit on service tax paid...
![Service Tax is leviable on Rent received by Individual assessee from a Property jointly owned: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-Service-Tax-on-Rent-Individual-Assessee-taxscan.jpg "Service Tax is leviable on Rent received by Individual assessee from a Property jointly owned: CESTAT [Read Order]")
![No Penalty under Excise Act When Duty to Proportionate CENVAT Credit of Exempted Good Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-CENVAT-Credit-Proportionate-CENVAT-Credit-TAXSCAN.jpg "No Penalty under Excise Act When Duty to Proportionate CENVAT Credit of Exempted Good Paid: CESTAT [Read Order]")
![CESTAT quashes Service Tax Demand on Software services under extended Period of limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-tax-service-tax-demand-Service-tax-on-software-service-taxscan.jpg "CESTAT quashes Service Tax Demand on Software services under extended Period of limitation [Read Order]")
![Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Recipient-Pay-Service-Tax-PE-of-Foreign-Service-Provider-Exists-in-India-CESTAT-TAXSCAN.jpg "Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]")
Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) imposed a penalty under Section 114AA of the Customs Act, 1962, for misclassifying goods and fraudulently...
![Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Customs-CESTAT-Imposes-Penalty-TAXSCAN.jpg "Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]")
Extended limitation Period doesn't apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]
The two member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad, observed that the larger limitation Period doesn't apply to de-bonding post central excise...
![Extended limitation Period doesnt apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-Central-Excise-Verification-Central-Excise-verification-de-bonding-De-bonding-post-excise-verification-CESTAT-Taxscan.jpg "Extended limitation Period doesnt apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]")
Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Identical or Similar Imported Goods Evaluated at Substantially Higher Values in Comparable...
![Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CESTAT-Rule-12-assessment-Customs-valuation-Rule-12-CESTAT-Imported-goods-valuation-disputes-Taxscan.png "Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]")
Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]
A single member bench of CESTAT ( Customs Excise & Service Tax Appellate Tribunal ) has held that the wrong mentioning of country of origin would not amount to misdeclaration unless men rea is...
![Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Penalty-Mens-rea-TAXSCAN.jpg "Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]")
No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has allowed the exemption of service tax for manpower supply to hospitals, emphasizing the importance of not...
![No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-Service-Tax-Exemption-TAXSCAN.jpg "No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]")
Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]
A two member bench of CESTAT Ahmedabad ( Customs Excise & Service Tax Appellate Tribunal ) has held that non-inclusion of costs of transportation in assessable value is no ground to deny CENVAT...
![Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CENVAT-Credit-Non-Inclusion-of-Costs-of-Transportation-Transportation-costs-CENVAT-credit-Taxscan.jpg "Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]")
Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the calculation of assessable value as the calculation of Basic Customs Duty on MRP of the goods was...
![Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Customs-Duty-Customs-duty-calculation-CESTAT-CESTAT-Ahmedabad-Calculation-of-Assessable-Value-taxscan.jpg "Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]")