![Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Value-of-Free-Supply-Material-Free-Supply-Material-Gross-Value-of-Construction-Service-Construction-Service-Gross-Value-Avail-Benefit-under-Service-Tax-Service-Tax-Benefit-CESTAT-taxscan.jpg "Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]")
Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that the value of free supply material needs to be added...
![Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ignorance-of-Indian-Baggage-Rules-Non-Resident-Indians-of-UK-CESTAT-Penalty-Imposed-taxscan.jpg "Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]")
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")
![Relief to Sun Pharmaceuticals: CESTAT allows Application of Remission of Duty as the Cenvat Credit involved in Destroyed Goods was Reversed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Sun-Pharmaceuticals-CESTAT-Remission-of-Duty-Cenvat-Credit-Destroyed-Goods-was-Reversed-excise-customs-service-tax-taxscan-1.jpg "Relief to Sun Pharmaceuticals: CESTAT allows Application of Remission of Duty as the Cenvat Credit involved in Destroyed Goods was Reversed [Read Order]")
![Admissibility of Cenvat Credit Determined without Verifying its Use: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Admissibility-Cenvat-Credit-Cenvat-Credit-Determined-CESTAT-directs-Re-adjudication-Re-adjudication-CESTAT-taxscan.jpg "Admissibility of Cenvat Credit Determined without Verifying its Use: CESTAT directs Re-adjudication [Read Order]")
Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that a refund is hit by unjust enrichment when the incidence of duty has been passed on to the buyers....
![Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Unjust-Enrichment-Incidence-of-Duty-CESTAT-Buyers-taxscan.jpg "Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]")
Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that goods unloaded in the factory and got mixed in a tank is not an afterthought and dismissed the...
![Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Goods-Unloaded-in-Factory-Got-Mixed-In-Tank-CESTAT-Dismisses-Clearance-of-Goods-Goods-without-Lab-Test-taxscan.jpg "Goods Unloaded in Factory and Got Mixed In Tank is not an Afterthought: CESTAT Dismisses Clearance of Goods without Lab Test [Read Order]")
![Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trade-Discount-cannot-be-added-to-Central-Excise-Duty-Trade-Discount-Central-Excise-Duty-CESTAT-Trade-Taxscan.jpg "Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]")
Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the mount deposited without the authority of law cannot be considered as Service Tax and it is...
![Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Deposited-without-Authority-of-law-Cannot-be-Considered-as-Service-Tax-Amount-Deposited-Authority-of-law-Service-Tax-Refund-CESTAT-Taxscan.jpg "Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]")
Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the adjustment under Rule 6(4A) of Service Tax Rules is permissible if made in the succeeding month...
![Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjustment-Service-Tax-Rules-Service-Tax-Succeeding-Month-or-Quarter-CESTAT-taxscan.jpg "Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]")
Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption on oxygen used in manufacture of sulphuric acid, thereby granting relief to...
![Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Hindalco-Industries-CESTAT-Grants-Customs-Duty-Exemption-Customs-Duty-Exemption-Customs-Duty-Exemption-on-Oxygen-Oxygen-Manufacture-of-Sulphuric-Acid-Sulphuric-Acid-CESTAT-taxscan.jpg "Relief to Hindalco Industries: CESTAT Grants Customs Duty Exemption on Oxygen Used in Manufacture of Sulphuric Acid [Read Order]")
No Excise Duty Demand on Reversal of Cenvat Credit for Common Input Service used in Manufacture of Exempted Goods Equal to 10% or 5%: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there can be no demand of excise duty on reversal of Cenvat credit for common input service used in...
![No Excise Duty Demand on Reversal of Cenvat Credit for Common Input Service used in Manufacture of Exempted Goods Equal to 10% or 5%: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Excise-Duty-Demand-Reversal-of-Cenvat-credit-Input-Service-Common-Input-Service-Exempted-Goods-Manufacture-of-Exempted-Goods-Excise-Duty-CESTAT-taxscan.jpg "No Excise Duty Demand on Reversal of Cenvat Credit for Common Input Service used in Manufacture of Exempted Goods Equal to 10% or 5%: CESTAT [Read Order]")