![No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/demand-Value-of-Trading-Activity-Reversal-of-Cenvat-Credit-Cenvat-Credit-Input-Service-Payment-of-Interest-taxscan.jpg "No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]")
No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) comprising Ramesh Nair, Judicial Member observed that no...
![CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Enhancement-of-Value-NIDB-data-allegation-of-Goods-Goods-Contemporaneous-Import-Customs-Excise-Service-Tax-taxscan-.jpg "CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]")
![Penalty u/s 114 AA and 112 (a) of Customs Act cant be invoked based on Contradictory Statements: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Customs-Act-Contradictory-Statements-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Penalty u/s 114 AA and 112 (a) of Customs Act cant be invoked based on Contradictory Statements: CESTAT [Read Order]")
![Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Utilized-Credit-Credit-CCR-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]")
![Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Machining-of-Casting-Business-Auxiliary-Service-Taxable-CESTAT-Customs-Excise-Service-Tax-Tax-Manufacture-taxscan.jpg "Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]")
Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal quashed the penalty imposed under the Finance Act, 1994 as the litigation was bona fide regarding the nature of the...
![Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bona-fide-Bona-fide-Litigation-Nature-of-Activity-CESTAT-Penalty-Finance-Act-Taxscan.jpg "Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]")
Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising Ramesh Nair, Judicial Member and Raju, Technical Member noted that the extended period of limitation...
![Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sub-Contractor-Sub-Contractor-Main-Contractor-Service-Tax-CESTAT-taxscan.jpg "Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]")
No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising of Ramesh Nair, Judicial Member and Raju, Technical Member quashed customs duty demand on the ground...
![No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Establishment-Physical-movement-CESTAT-Customs-Duty-demand-TAXSCAN.jpg "No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]")
Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Ahmedabad Bench has held that construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service...
![Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Construction-Gujarat-State-Police-Housing-Corporation-Limited-Service-Tax-CESTAT-taxscan.jpg "Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]")
Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the value declared on import of non-calcined petroleum coke as the nature of supply and terms contract...
![Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Nature-Supply-Terms-BGH-Exim-Limited-CESTAT-Import-Non-Calcined-Petroleum-Coke-TAXSCAN.jpg "Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]")
Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ordered re-adjudication to verify unjust enrichment which resulted in a major setback to Reliance Industries...
![Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reliance-Industries-CESTAT-Re-Adjudication-Unjust-Enrichment-Taxscan.jpg "Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]")
Extended Period can't be invoked when Department itself was confused about classification of Activities under various Services: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an extended period can't be invoked when the department itself was confused about classification...
![Extended Period cant be invoked when Department itself was confused about classification of Activities under various Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Extended-Period-Department-Services-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Extended Period cant be invoked when Department itself was confused about classification of Activities under various Services: CESTAT [Read Order]")