Difference in balance sheet and in ST-3 returns during same period: CESTAT remands to Decide on Payment of Service Tax due to difference
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the value of material supplied for providing...
![Demanding Tax which has already been paid by Service Recipient would lead to Double Taxation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Demanding-Tax-Double-Taxation-Service-Recipient-Lead-to-Double-Taxation-taxscan.jpg "Demanding Tax which has already been paid by Service Recipient would lead to Double Taxation: CESTAT [Read Order]")
![CENVAT Credit not allowed on Duty Paid for Diesel, But allowed for Service Tax on Diesel Delivery and DG Set Operations: CESTAT in Vodafone Ideas Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Service-Tax-on-Diesel-Delivery-CENVAT-Credit-not-allowed-on-Diesel-duty-taxscan.jpg "CENVAT Credit not allowed on Duty Paid for Diesel, But allowed for Service Tax on Diesel Delivery and DG Set Operations: CESTAT in Vodafone Ideas Matter [Read Order]")
![Relief to Vodafone: CESTAT Clarifies CENVAT Credit on Debit Notes Valid Under Rule 9 if Essential Details Are Present, Sets Aside Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Vodafone-CENVAT-Credit-Taxscan.jpg "Relief to Vodafone: CESTAT Clarifies CENVAT Credit on Debit Notes Valid Under Rule 9 if Essential Details Are Present, Sets Aside Demand Order [Read Order]")
![Discrepancy in BSNLs CENVAT Credit Claim: CESTAT Directs Re-Verification of Alleged Double Credit on Same Goods/Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Re-Verification-of-Alleged-Double-Credit-Re-Verification-Alleged-Double-Credit-taxscan.jpg "Discrepancy in BSNLs CENVAT Credit Claim: CESTAT Directs Re-Verification of Alleged Double Credit on Same Goods/Services [Read Order]")
Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]
In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the denial of cenvat credit against pepsico as manpower supply services and anti...
![Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Cenvat-Credit-against-Pepsico-Pepsico-Manpower-Supply-Services-taxscan.jpg "Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]")
Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax not leviable on notice pay recovered from employee and upheld the order in favour...
![Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Service-Tax-Barclays-Global-Service-Center-Service-Tax-Case-Taxscan-.jpg "Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]")
![Sale of food items by Take Away Not liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Takeaway-Food-Tax-Updates-Service-Tax-on-Takeaway-Food-Sales-Taxation-of-Food-Sales-in-India-Taxscan.jpg "Sale of food items by Take Away Not liable to Service Tax: CESTAT [Read Order]")
CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT )upheld penalties for non-payment of service tax, citing the assessee's intent to evade taxes and the lack of...
![CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Allahabad-Service-Tax-Penalties-for-Non-Payment-of-Service-Tax-Lack-of-Revenue-Neutrality-Evade-Taxes-CESTAT-upholds-Penalties-taxscan.jpg "CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]")
Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad set aside a smuggling conviction, stating that a retracted confession alone is insufficient to prove guilt in such cases....
![Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Smuggling-Cases-CESTAT-smuggling-cases-TAXSCAN.jpeg "Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]")
Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has acquitted an individual accused of smuggling, ruling that a conviction for smuggling requires more than just a...
![Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Smuggling-Convictions-Smuggling-Convictions-Need-Corroborative-Evidence-Corroborative-Evidence-Corroborative-TAXSCAN.jpg "Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]")
Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has emphasised that confessions made under Section 108 of the Customs Act are not sufficient to convict individuals in...
![Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Section-108-of-Customs-Act-TAXSCAN.jpg "Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]")