Relief to Samsung India: No Denial of Cenvat Credit during Refund Proceedings u/r 5 w/o Initiating Proceedings u/r 14 CCR, rules CESTAT
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in a ruling in favour of Samsung India, has held that...
![Relief to Samsung India: CESTAT allows refund of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Samsung-India-CESTAT-CESTAT-Allahabad-Cenvat-Credit-Cenvat-Credit-refund-taxscan.jpg "Relief to Samsung India: CESTAT allows refund of Cenvat Credit [Read Order]")
![No Service Tax is Leviable on Services under Category of OIDAR Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Service-Tax-OIDAR-Services-TAXSCAN.jpg "No Service Tax is Leviable on Services under Category of OIDAR Services: CESTAT [Read Order]")
![Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Allahabad-CESTAT-Excise-Act-Limitation-Period-CESTAT-Rulings-on-Duty-Evasion-Extended-Limitation-Period-Excise-Act-Taxscan.jpg "Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]")
![Appropriation of Refund Claim against Disputed Pending Excise Appeal is not Valid without Finality of Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Refund-Excise-Appeal-TAXSCAN.jpg "Appropriation of Refund Claim against Disputed Pending Excise Appeal is not Valid without Finality of Order: CESTAT [Read Order]")
![No service tax for Construction of Slaughter House for Municipal Corporation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-service-tax-service-tax-for-Construction-taxscan.jpg "No service tax for Construction of Slaughter House for Municipal Corporation: CESTAT [Read Order]")
![No Stay Order Operating: CESTAT quashes Demand of Service Tax on Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Allahabad-Service-Tax-CESTAT-ruling-on-ocean-freight-Service-tax-exemption-on-ocean-freight-Taxscan.jpg "No Stay Order Operating: CESTAT quashes Demand of Service Tax on Ocean Freight [Read Order]")
Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the statutory limitation period prescribed under Section 11B of the Central Excise Act, 1944 is...
![Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-allahabad-Statutory-limitation-period-Tax-refund-CESTAT-judgment-on-refund-TAXSCAN.jpeg "Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]")
No Service Tax leviable on Services of Design Work of Slaughter House Established for Kolkata Municipal Corporation: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no service tax leviable on services of design work of slaughter house established for kolkata...
![No Service Tax leviable on Services of Design Work of Slaughter House Established for Kolkata Municipal Corporation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-allahabad-Kolkata-Municipal-Corporation-excise-customs-service-tax-CESTAT-decision-on-slaughterhouse-design-taxscan.jpg "No Service Tax leviable on Services of Design Work of Slaughter House Established for Kolkata Municipal Corporation: CESTAT [Read Order]")
No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that no service tax is leviable for providing services of sale and purchase of SIM cards. The...
![No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-Service-Tax-Service-Tax-Services-of-Sale-And-Purchase-SIM-Cards-BSNL-CESTAT-taxscan.jpg "No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]")
Value of Scrap cannot be included in Assessable Value in terms of Alternate Procedures of Rules 4(5)(a) of CCR: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that the value of scrap cannot be included in the assessable value in terms of alternate procedures of...
![Value of Scrap cannot be included in Assessable Value in terms of Alternate Procedures of Rules 4(5)(a) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Value-of-Scrap-Assessable-Value-CCR-cenvat-credit-rules-cestat-Scrap-value-taxscan.jpg "Value of Scrap cannot be included in Assessable Value in terms of Alternate Procedures of Rules 4(5)(a) of CCR: CESTAT [Read Order]")
Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that reimbursable expenses incurred by Customs House Agent (CHA) on behalf of the service...
![Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Reimbursable-Expenses-CHA-Service-Recipient-CHA-Service-CESTAT-CESTAT-sets-aside-Service-Tax-Demand-on-Reimbursable-Expenses-taxscan.jpg "Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]")