![Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Technical-Know-How-Transfer-of-Technical-Know-How-Transfer-Service-Liable-IPR-Service-Tax-IPR-Registered-under-Indian-Law-Indian-Law-CESTAT-taxscan.jpg "Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]")
Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the transfer of Technical Know-How falls under...
![Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Admissible-Service-tax-Paid-Transportation-of-Empty-Container-Port-Refund-Admissible-on-Service-tax-excise-customs-service-tax-taxscan.jpg "Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]")
![Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Certificates-given-by-Experts-in-Respective-Fields-cannot-be-Ignored-without-Cogent-Reasons-Experts-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]")
![CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Works-Contract-Service-Extended-Period-of-Limitation-is-not-Invokable-taxscan.jpg "CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]")
![Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Failure-Submit-date-of-Communication-Date-of-Communication-Date-of-Communication-of-Order-Order-Limitation-Period-CESTAT-Favour-of-Usha-Internationals-taxscan.jpg "Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]")
Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that appeal is not barred by limitation in the absence of material evidence to prove the order passed...
![Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Appeal-absence-of-Material-Evidence-Order-Passed-Date-Served-Date-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]")
Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that courier agency, exhibition, insurance and internet service fall under ‘input service’ ...
![Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Courier-Agency-Exhibition-Insurance-and-Internet-Service-Insurance-Internet-Service-Input-Service-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]")
Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench quashed the excise duty demand and ruled that the use of inputs supplied by principal manufacturer is essential to...
![Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Use-of-Inputs-Inputs-supplied-by-Principal-Manufacturer-Job-Worker-CESTAT-Excise-Duty-Demand-taxscan.jpg "Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]")
![Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Work-ContractsChargeable-only-from-01.06.2007-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]")
No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), relied on the Supreme Court order wherein it was held that cenvat credit cannot be availed on input services...
![No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-Cenvat-Credit-on-input-services-utilized-for-exempted-services-input-services-exempted-services-trading-goods-CESTAT-SC-order-SC-Supreme-Court-order-Taxscan.jpg "No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]")
Relief to Fresenius Kabi: CESTAT rules Deduction on Account of Octroi and Additional Sales Tax are Permissible [Read Order]
In a major relief to M/s Fresenius Kabi Oncology Limited, the appellant, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the deduction on account...
![Relief to Fresenius Kabi: CESTAT rules Deduction on Account of Octroi and Additional Sales Tax are Permissible [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Fresenius-Kabi-CESTAT-rules-deduction-deduction-deduction-on-account-Deduction-on-Account-of-Octroi-Additional-Sales-Tax-Sales-Tax-CESTAT-Customs-Excise-taxscan.jpg "Relief to Fresenius Kabi: CESTAT rules Deduction on Account of Octroi and Additional Sales Tax are Permissible [Read Order]")
100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the 100% penalty is not imposable as duty along with interest and 25% penalty paid when the...
![100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-not-Imposable-as-Duty-along-with-Interest-Penalty-Interest-Penalty-Paid-within-Receipt-of-Order-Order-Receipt-CESTAT-Taxscan.jpg "100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]")