![Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CCR-CESTAT-TAXSCAN.jpg "Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]")
Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the option filed under Rule 6(3)(ii) of Cenvat...
![Circulars, though binding on the Department, is not so on the Tribunal: CESTAT Quashes Notice Against DCM Hyundai [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Circulars-Department-Tribunal-CESTAT-Notice-DCM-Hyundai-TAXSCAN.jpg "Circulars, though binding on the Department, is not so on the Tribunal: CESTAT Quashes Notice Against DCM Hyundai [Read Order]")
![Service Tax Refund Claim cant be rejected when assessee compiled with requirements under Refund Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Refund-Refund-Service-Tax-Refund-Notification-CESTAT-taxscan.jpg "Service Tax Refund Claim cant be rejected when assessee compiled with requirements under Refund Notification: CESTAT [Read Order]")
![Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Staff-Welfare-Expenses-CESTAT-taxscan.jpg "Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]")
![Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Commission-received-General-Sales-Agent-Sales-Agent-Foreign-Company-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]")
CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ordered excise duty refund not hit by unjust enrichment on production of Chartered Accountant ( CA ) certificate...
![CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Excise-Duty-Refund-CA-Certificate-CA-Customers-Taxscan.jpg "CESTAT orders Excise Duty Refund not hit by unjust enrichment on Production of CA Certificate to prove duty not passed on to Customers [Read Order]")
Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]
The demand notice against Sundaram Finance was quashed by the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) on the grounds that the foreclosure fees collected by...
![Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Foreclosure-Charges-NBFC-Service-Tax-CESTAT-Sundaram-Finance-TAXSCAN.jpg "Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]")
Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that service Tax cannot be Demanded against Tamil Nadu Cricket Association ( TNCA ) for Providing Chepauk Stadium...
![Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-TNCA-Chepauk-Stadium-IPL-Matches-CESTAT-customs-excise-Taxscan.jpg "Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]")
CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) of Chennai bench in a recent judgement held that CENVAT Credit is allowable on service tax paid by an Advertising agency and an...
![CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CENVAT-Credit-Service-Tax-CESTAT-TAXSCAN.jpg "CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]")
![No Service Tax on Operational Charges provided to Owners of Power Plants: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Operational-Charges-Owners-Owners-of-Power-Plants-CESTAT-Taxscan.jpg "No Service Tax on Operational Charges provided to Owners of Power Plants: CESTAT [Read Order]")
CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), deleted penalty under Section 114 of the Customs Act and observed that Customs House Agent (CHA) cannot be...
![CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CHA-Nature-of-Goods-Consignment-CESTAT-Penalty-Customs-Act-Taxscan.jpg "CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]")