![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]")
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...
![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]](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]")
![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]")
Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand issued in 2007 for the assessment period of 1997-98 deeming it time-barred. ...
![Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Service-Tax-CESTAT-CESTAT-Ahmedabad-Why-was-the-2007-Service-Tax-demand-for-1997-98-set-aside-What-did-the-CESTAT-rule-regarding-the-time-bar-in-this-case-taxscan.jpg "Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]")
Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that the classification of imported goods under the Customs Tariff must be based on the product’s...
![Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-CESTAT-Rules-Customs-Tariff-imported-goods-under-the-Customs-Tariff.jpg "Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]")
Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]
In a ruling in favour of Ambuja Cement Limited, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that cenvat credit allowable in respect of service tax...
![Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Service-Tax-Cenvat-Credit-Sale-of-Excisable-Goods-Outward-Transportation-under-RCM-Taxscan.jpg "Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]")
Discrepancy in Differential Duty Calculation Method: CESTAT directs AA to Recalculate Based on CBIC Guidelines [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) remanded the discrepancy in differential duty calculation to the original adjudicating authority, directing a...
![Discrepancy in Differential Duty Calculation Method: CESTAT directs AA to Recalculate Based on CBIC Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Discrepancy-in-Differential-Duty-Calculation-Duty-Calculation-Method-TAXSCAN.jpg "Discrepancy in Differential Duty Calculation Method: CESTAT directs AA to Recalculate Based on CBIC Guidelines [Read Order]")
![Services used for port Expansion & Modernization eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CENVAT-Credit-Port-expansion-tax-Port-modernization-tax-CENVAT-Credit-for-port-taxscan.jpg "Services used for port Expansion & Modernization eligible for CENVAT Credit: CESTAT [Read Order]")