![SCN issued beyond Normal Time-Limit: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chennai-SCN-Show-Cause-Notice-Customs-Duty-Demand-Customs-Duty-Customs-Taxscan.jpg "SCN issued beyond Normal Time-Limit: CESTAT quashes Customs Duty Demand [Read Order]")
SCN issued beyond Normal Time-Limit: CESTAT quashes Customs Duty Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand as the show cause notice ( SCN )...
![Explanation to Excise Notification does not have Retrospective Application: CESTAT allows Credit on Invoices issued Prior to 07.07.2009 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Explanation-Excise-Notification-Retrospective-Application-CESTAT-Credit-Invoices-taxscan.jpg "Explanation to Excise Notification does not have Retrospective Application: CESTAT allows Credit on Invoices issued Prior to 07.07.2009 [Read Order]")
![Minimum Operating Voltage of Patch Cord is above 80 Volt AC: CESTAT grants Benefit of Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Minimum-Operating-Voltage-Patch-Cord-CESTAT-Customs-Duty-Exemption-taxscan.jpg "Minimum Operating Voltage of Patch Cord is above 80 Volt AC: CESTAT grants Benefit of Customs Duty Exemption [Read Order]")
![CESTAT rules Cognizant Technology not Liable to Reverse Cenvat Credit on Exempted Service of ‘Onsite Development of Software Services’ to Branch Office Situated Abroad [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Cognizant.jpg "CESTAT rules Cognizant Technology not Liable to Reverse Cenvat Credit on Exempted Service of ‘Onsite Development of Software Services’ to Branch Office Situated Abroad [Read Order]")
![Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Electronic-evidence-Mandatory-procedure-for-electronic-evidence-Customs-Excise-TAXSCAN.jpg "Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]")
![Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-CENVAT-Credit-Service-Tax-TAXSCAN.jpg "Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]")
Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]
The Chennai bench of (CESTAT) Customs, Excise and Service Tax Appellate Tribunal has held that in order to receive reimbursement on expenses incurred as Customs House Agent, the nomenclature used by...
![Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-chennai-Service-Tax-Rules-2006-Rule-52-Compliance-CHA-Agent-Expense-Reimbursement-taxscan.jpg "Compliance with the conditions outlined in Rule 5(2) of the Service Tax Rules, 2006 required for claiming reimbursement of expenses as CHA agent: CESTAT [Read Order]")
Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench observed that service tax is not leviable on advertising materials like glow sign boards, flex printing etc, on which...
![Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chennai-Service-Tax-Advertising-materials-Service-Tax-on-advertising-materials-Tax-news-TAXSCAN.jpg "Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]")
Relief to Acer India: CESTAT upholds Classification of Video Projector, Eligible for Customs Exemption [Read Order]
In a major relief to M/s. Acer India Pvt Ltd, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the classification of video projector and held that they...
![Relief to Acer India: CESTAT upholds Classification of Video Projector, Eligible for Customs Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Acer-India-Customs-exemption-CESTAT-Chennai-Video-projector-classification-taxscan.jpg "Relief to Acer India: CESTAT upholds Classification of Video Projector, Eligible for Customs Exemption [Read Order]")
CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the eligibility to avail credit of Service tax paid by advertising agency as input services. The...
![CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chennai-Service-Tax-Advertising-Agency-Availing-credit-of-Service-Tax-Advertising-agency-Service-Tax-Tax-news-TAXSCAN.jpg "CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]")
No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that no service tax can be levied on ONGC on the consideration received for the right to use natural...
![No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-ONGC-Customs-Excise-Service-Tax-TAXSCAN.jpg "No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]")
Royalty is Tax and Not Consideration for Services, No Service Tax Royalty: CESTAT rules in favour of ONGC [Read Order]
The Chennai bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on royalty as it is tax and not consideration for Services. M/s.ONGC,...
![Royalty is Tax and Not Consideration for Services, No Service Tax Royalty: CESTAT rules in favour of ONGC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Royalty-ONGC-CESTAT-oil-blocks-TAXSCAN.jpg "Royalty is Tax and Not Consideration for Services, No Service Tax Royalty: CESTAT rules in favour of ONGC [Read Order]")