![Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chandigarh-Input-Tax-Credit-Ericsson-India-Tax-Case-Service-from-Foreign-Service-Provider-CESTAT-Decision-on-Ericsson-India-Tax-News-TAXSCAN.jpg "Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]")
Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]
A two member bench of CESTAT has held that liability of the service tax under reverse charge mechanism will arise only w.e.f. 18.04.2006 in case the...
![Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Relief-to-Suzuki-Motorcycle-Suzuki-Motorcycle-CESTAT-Excess-Amount-Customers-taxscan.jpg "Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]")
![Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Form-H-Valid-Evidence-Statutory-Document-CESTAT-Form-H-can-be-Valid-Evidence-as-it-is-a-Statutory-Document-Export-of-Corrugated-Boxes-taxscan.jpg "Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]")
![Demand of Excise Duty along by Invoking Extended Period not valid in Absence of Intention to Evade Tax: CESTAT sets aside order Demanding Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Demand-of-Excise-Duty-Excise-Duty-Evade-Tax-CESTAT-Demanding-Duty-CESTAT-sets-aside-order-Demanding-Duty-taxscan.jpg "Demand of Excise Duty along by Invoking Extended Period not valid in Absence of Intention to Evade Tax: CESTAT sets aside order Demanding Duty [Read Order]")
Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Proviso to Rule 3(5) of the Cenvat Credit Rules, 2004 (CCR) cannot be applied retrospectively to...
![Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CCR-CESTAT-Capital-Goods-CCR-cannot-be-applied-Retrospectively-to-Capital-Goods-Goods-taxscan.jpg "Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]")
Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed a customs appeal and observed that an importer is precluded from challenging enhancement on voluntary...
![Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Importer-Precluded-Challenging-Enhancement-Voluntary-Acceptance-Enhancement-CESTAT-Customs-Appeal-TAXSCAN.jpg "Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]")
Rejection of Excise Duty Refund claim deposited under Protest is liable to be Refunded: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the rejection of excise duty refund claim deposited under protest is liable to be refunded. ...
![Rejection of Excise Duty Refund claim deposited under Protest is liable to be Refunded: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Rejection-Excise-Duty-Refund-claim-Protest-Refunded-CESTAT-TAXSCAN.jpg "Rejection of Excise Duty Refund claim deposited under Protest is liable to be Refunded: CESTAT [Read Order]")
Benefit of SVLDR Scheme cannot be denied just because of Non Filing of Declaration: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) observed that the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDR) scheme cannot be denied...
![Benefit of SVLDR Scheme cannot be denied just because of Non Filing of Declaration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Benefit-SVLDR-Scheme-denied-Non-Filing-Declaration-CESTAT-TAXSCAN.webp "Benefit of SVLDR Scheme cannot be denied just because of Non Filing of Declaration: CESTAT [Read Order]")
Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and noted that the composite contract involving service and material not to be taxed...
![Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Composite-Contract-Service-Tax-Demand-Service-Tax-CESTAT-Tax-Demand-TAXSCAN.jpg "Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]")
Claim of Reversal of Proportionate Cenvat Credit on Electricity Sold: CESTAT Remands Matter to Commissioner (Appeal) [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remanded the matter to the Commissioner (Appeal) to consider the claim of Reversal Only on Proportionate Cenvat...
![Claim of Reversal of Proportionate Cenvat Credit on Electricity Sold: CESTAT Remands Matter to Commissioner (Appeal) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Customs-Excise-service-tax-appellate-tribunal-electricity-TAXSCAN.jpg "Claim of Reversal of Proportionate Cenvat Credit on Electricity Sold: CESTAT Remands Matter to Commissioner (Appeal) [Read Order]")
![Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Transmission-of-Electricity-Exempt-from-Service-Tax-Service-Tax-CESTAT-Electricity-TAXSCAN.jpg "Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]")