![Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Non-Imposition-of-Penalty-Penalty-Excise-Customs-TAXSCAN.jpg "Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]")
Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the non-imposition of penalty under Section 11A of...
![No Actual Service of Notice of Hearing by Commissioner ( Appeals ): CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-Service-Tax-Demand-Lack-of-notice-service-CESTAT-ruling-Notice-of-hearing-service-tax-appeal-Taxscan.jpg "No Actual Service of Notice of Hearing by Commissioner ( Appeals ): CESTAT quashes Service Tax Demand [Read Order]")
![CESTAT allows Benefit of Excise duty Exemption on Clinker Manufactured and Captively Consumed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Excise-duty-Exemption-Clinker-Manufactured-Captively-taxscan.jpg "CESTAT allows Benefit of Excise duty Exemption on Clinker Manufactured and Captively Consumed [Read Order]")
![No Service Tax Demand on Convention Centre Service for Period Prior to 18.04.2006: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-Service-Tax-Demand-Convention-Centre-Service-Taxation-on-Convention-Centers-Service-Tax-taxscan.jpg "No Service Tax Demand on Convention Centre Service for Period Prior to 18.04.2006: CESTAT [Read Order]")
![CESTAT rejects service tax exemption demand on “Commercial Training and Coaching Centre” services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-service-tax-exemption-Tax-implications-for-coaching-centres-2024-2024-service-tax-rules-for-training-centres-Taxscan.jpg "CESTAT rejects service tax exemption demand on “Commercial Training and Coaching Centre” services [Read Order]")
Works Contract don't fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that no tax is liable on construction contracts executed prior to 1st June, 2007.The tax exemption is...
![Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/cestat-chandigarh-CESTAT-Ruling-on-Works-Contract-Section-65105-Finance-Act-Tax-Exemption-for-Works-Contract-taxscan.jpg "Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [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 services are provided by a person located outside...
![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]")
Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]
In a major relief to Suzuki Motors, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the excess amount collected from customers not additional...
![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]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that Form H can be valid evidence as it is a statutory document evincing the export of corrugated boxes....
![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]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the demand of excise duty along by invoking an extended period was not valid in the absence of...
![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]")