![Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Classification-of-Goods-under-CTH-Customs-tariff-heading-CESTAT-Ahmedabad-bench-ruling-CTH-Customs-and-excise-Excise-Calcite-powder-TAXSCAN.jpeg "Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]")
Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) classification of goods under CTH based on CRCL test...
![Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Mere-assumptions-two-separate-contracts-intentionally-evade-Service-Tax-CESTAT-taxscan.jpg "Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]")
![Value for purpose of CVD available in Bill of Entries: CESTAT dismisses Plea for Extended Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-ahmedabad-Bill-of-Entries-Bill-of-Entries-and-CVD-Calculation-Central-Value-Duty-Plea-for-Extended-Limitation-in-CVD-taxscan.jpg "Value for purpose of CVD available in Bill of Entries: CESTAT dismisses Plea for Extended Period of Limitation [Read Order]")
![Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-tax-Trial-Balance-Sheet-Asset-Refund-Unjust-Enrichment-Service-Tax-Refund-TAXSCAN.jpg "Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]")
Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted benefit of import as there was compliance with Transitional Arrangement prior to when the watermelon...
![Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-ahmedabad-CESTAT-grants-Benefit-of-Import-watermelon-TAXSCAN.jpg "Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]")
Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand on printing papers and noted that the statements cannot be relied without...
![Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Ahmedabad-CESTAT-decision-on-Reliability-of-Statements-Import-of-Printing-Papers-CESTAT-ruling-on-Penalty-for-Import-of-Printing-Papers-taxscan.jpg "Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]")
Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Ahmedabad Bench directed re-adjudication as there was non-compliance with cost accounting standards as per CAS-4. The contention...
![Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Readjudication-Non-compliance-with-cost-accounting-standard-CESTAT-directs-Re-Adjudication-Cost-Accounting-Standard-TAXSCAN.jpg "Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]")
![Residential complex built for Self-Use remains outside service tax net: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Ahmedabad-Residential-Complex-built-for-Self-Use-CESTAT-ruling-on-residential-complex-service-tax-Service-tax-exclusion-for-self-owned-property-taxscan.jpg "Residential complex built for Self-Use remains outside service tax net: CESTAT [Read Order]")
Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Construction of School Rooms not classifiable under Commerce or Industrial Construction...
![Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/School-construction-service-Industrial-Construction-Service-Commercial-Construction-Service-CESTAT-Ahmedabad-taxscan.jpg "Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]")
Difference in receipts towards exempted services shown in ST-3 Return: CESTAT quashes Service tax demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench quashed service tax demand as the difference in receipts towards exempted services was shown in ST-3 return. The...
![Difference in receipts towards exempted services shown in ST-3 Return: CESTAT quashes Service tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-CESTAT-ruling-on-service-tax-demand-Service-tax-Service-tax-return-TAXSCAN.jpg "Difference in receipts towards exempted services shown in ST-3 Return: CESTAT quashes Service tax demand [Read Order]")
