![Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SSI-Financial-year-CESTAT-SSI-exemption-taxscan.jpg "Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]")
Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of Small Scale Industry (SSI) exemption as...
![Relief to DLF Home Developers, Mere Registration, non payment of Service Tax cannot be a reason to allege Suppression: CESTAT sets aside Penalty on Preferential Location Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/DLF-Home-Developers-of-Service-Tax-CESTAT-Preferential-Location-Services-taxscan.jpg "Relief to DLF Home Developers, Mere Registration, non payment of Service Tax cannot be a reason to allege Suppression: CESTAT sets aside Penalty on Preferential Location Services [Read Order]")
![Relief to DLF Home Developers: Service Tax on Corporate Guarantee Not Demandable in Absence of Evidence to Prove Receipt of Consideration from Financial Institution, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/DLF-Home-Developers-Service-Tax-Corporate-Guarantee-Evidence-to-Prove-Receipt-Financial-Institution-CESTAT-taxscan.jpg "Relief to DLF Home Developers: Service Tax on Corporate Guarantee Not Demandable in Absence of Evidence to Prove Receipt of Consideration from Financial Institution, rules CESTAT [Read Order]")
![CENVAT Credit of Excise Duty Allowable on Sale of Carburetors Falls under ‘Input of Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-Excise-Duty-Sale-of-Carburetors-Input-of-Service-CENVAT-Credit-of-Excise-Duty-Allowable-on-Sale-of-Carburetors-Falls-under-Input-of-Service.jpg "CENVAT Credit of Excise Duty Allowable on Sale of Carburetors Falls under ‘Input of Service’: CESTAT [Read Order]")
![Service Utilized by a company situated outside India falls under Export Service under Export Service Rule: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Utilized-company-Situated-Outside-India-Export-Service-Export-Service-Rule-CESTAT-TAXSCAN.jpg "Service Utilized by a company situated outside India falls under Export Service under Export Service Rule: CESTAT [Read Order]")
Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that Cenvat Credit on Input or Capital Goods cannot be denied merely for showing tubes and flaps...
![Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Cenvat-Credit-on-Input-or-Capital-Goods-Cenvat-Credit-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Capital-Goods-Tubes-and-Flaps-Separately-in-Invoices-Tax-News-TAXSCAN.jpg "Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]")
Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Lufthansa German Airlines by quashing the service tax demand of approximately 6 crores...
![Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Lufthansa-German-Airlines-Lufthansa-German-Airlines-CESTAT-taxscan.jpg "Relief to Lufthansa German Airlines: CESTAT Quashes Service Tax Demand of Approx. 6 crores on PSF on ground of Non- violation of Rule 6 of Service Tax Rules [Read Order]")
No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is leviable on passenger service fee (PSF) and Airport Tax which are not includible in...
![No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Service-Tax-Passenger-Service-Fee-Service-Fee-Airport-Tax-CESTAT-taxscan.jpg "No Service Tax Leviable on Passenger Service Fee and Airport Tax which are not Includible in Assessable Value of Services: CESTAT [Read Order]")
No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the demand of duty for clearing goods as per Rule 8 of Central Excise (Valuation) Rules, 2000 is not...
![No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-duty-for-clearing-goods-Central-Excise-report-of-Deputy-Director-CESTAT-taxscan.jpg "No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]")
CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Customs Broker (CB) had an obligation to verify the correctness of Importer Exporter Code...
![CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CB-should-Verify-Correctnedd-IEC-number-GST-Identification-Number-Goods-Import-in-accordance-Regulation-cblr-taxscan.jpg "CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]")
![CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Absolute-Confiscation-1kg-Gold-Bar-ground-Illicit-Smuggling-taxscan.jpg "CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]")
Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a statement made before the Customs officials that was not recorded under Section 161 of the Criminal...
![Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statement-Customs-officials-Not-Recorded-Crpc-Substantive-Evidence-CESTAT-taxscan.jpg "Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]")