Time Limit for filing Refund Claim of SAD paid by Importer: CESTAT Larger Bench to consider Relief to Importer If Goods are not sold within One Year
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench referred the issue of time limit prescribed for filing refund claim of...
![No Service Tax on Membership Subscription paid under ‘Club and Association Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Compounding-Offence-CESTAT-Taxscan.jpg "No Service Tax on Membership Subscription paid under ‘Club and Association Services’: CESTAT [Read Order]")
![Cenvat Credit allowable for Courier Service on Returning Goods due to Non-Delivery by Buyer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/Courier-Service-Cenvat-Credit-Taxscan.jpg "Cenvat Credit allowable for Courier Service on Returning Goods due to Non-Delivery by Buyer: CESTAT [Read Order]")
![Refund Claims must be sanctioned in Cash after GST Rollout: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Refunds-CBDT-Taxscan.jpg "Refund Claims must be sanctioned in Cash after GST Rollout: CESTAT [Read Order]")
Re-rollable Materials of Non-Prime quality to be considered as Heavy Melting Scrap, Eligible for Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Chandigarh last week ruled that Re Rollable material, which is not of prime quality should be categorized as Heavy Melting Scrap and...
![Re-rollable Materials of Non-Prime quality to be considered as Heavy Melting Scrap, Eligible for Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/CESTAT-Taxscan.jpg "Re-rollable Materials of Non-Prime quality to be considered as Heavy Melting Scrap, Eligible for Exemption: CESTAT [Read Order]")
Marketing Support Services provided by Microsoft India to Its Overseas Group is not subject to Service Tax: CESTAT [Read Order]
The Chandigarh bench of the CESTAT recently held that the marketing support services provided by Microsoft India to M/s Microsoft Operations P. Ltd. Singapore, amount to export of services and hence...
![Marketing Support Services provided by Microsoft India to Its Overseas Group is not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Microsoft-India-Taxscan.jpg "Marketing Support Services provided by Microsoft India to Its Overseas Group is not subject to Service Tax: CESTAT [Read Order]")
![Vodafone Eligible for Cenvat Credit on Towers, Shelters & Prefabricated Building: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Vodafone Eligible for Cenvat Credit on Towers, Shelters & Prefabricated Building: CESTAT [Read Order]")
Limitation Not Applicable in Granting Refund of Tax Collected without Authority: CESTAT Chandigarh [Read Order]
The Chandigarh CESTAT, in Veer Overseas Limited v. CCE & ST Panchkula, held that the statutory limits prescribed under section 11B of the Central Excise Act, 1944 is not applicable to the amount...
![Limitation Not Applicable in Granting Refund of Tax Collected without Authority: CESTAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Refund-Taxscan.jpg "Limitation Not Applicable in Granting Refund of Tax Collected without Authority: CESTAT Chandigarh [Read Order]")
Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]
The CESTAT, Chandigarh in Mahalaxmi Distilleries v. CCE, Rohtak, held that the data retrieved from the laptop of the Chartered Accountant (CA) cannot be a sole basis for demand against the assesse...
![Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Laptop-of-Chartered-Accountant.jpg "Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]")
Service Tax not Leviable on the Service provided by a Club to its Members: CESTAT Chandigarh [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, recently ruled that the services provided by a Club to its Members are not subject to Service Tax. The appellant, DLF...
![Service Tax not Leviable on the Service provided by a Club to its Members: CESTAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/DLF-Clubs.jpg "Service Tax not Leviable on the Service provided by a Club to its Members: CESTAT Chandigarh [Read Order]")