![Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Transaction-Value-Foreign-Supplier-CESTAT-Taxscan.jpeg "Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]")
Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]
The Chennai Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), has held that royalty need not be included in transaction value if not...
![Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Determination-DTA-Sale-Entitlement-Deemed-Export-Assessee-CESTAT-Taxscan.jpg "Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]")
![Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Input-Services-Employees-post-Amendment-CESTAT-taxscan.jpg "Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]")
![No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Excise-Duty-Manufacture-of-Goods-Brand-Name-Sold-Customers-Manufacturer-CESTAT-taxscan.jpg "No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]")
![Rejection of request for Conversion of Free Shipping Bills to Advance Authorization Scheme Shipping Bills are not justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Rejection-request-conversion-free-shipping-bills-shipping-bills-advance-authorization-scheme-CESTAT-Taxscan.jpg "Rejection of request for Conversion of Free Shipping Bills to Advance Authorization Scheme Shipping Bills are not justified: CESTAT [Read Order]")
Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that cenvat credit cannot be denied solely on the ground that the invoice is issued in the name of the Head...
![Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Cenvat-Credit-Invoice-Head-Office-Centralized-Registration-CESTAT-Taxscan.jpg "Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]")
Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]
The Chennai bench of the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT) has held that the builder cannot be liable to pay service tax for the construction of residential flats...
![Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Builder-Service-Tax-Tax-Construction-Residential-Flats-Individuals-CESTAT-Flats-Taxscan.jpg "Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]")
Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Right to claim Service Tax Refund cannot be frustrated for procedural requirement of filing TRAN-1 before December 27,...
![Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Right-to-Claim-Service-Tax-Refund-Procedural-Requirement-Filing-TRAN-1-December-CESTAT-Taxscan.jpeg "Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]")
No evidence of Payment in Foreign Currency to Foreign Personnel: CESTAT deletes Order imposing Service Tax under RCM [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has deleted an order passed by the service tax department imposing tax on Fox Conn India for non-payment of tax...
![No evidence of Payment in Foreign Currency to Foreign Personnel: CESTAT deletes Order imposing Service Tax under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/foreign-currency-CESTAT-Service-Tax-RCM-taxscan.jpg "No evidence of Payment in Foreign Currency to Foreign Personnel: CESTAT deletes Order imposing Service Tax under RCM [Read Order]")
CESTAT quashes Order imposing Penalty on Customs Broker as against the Principles of Natural Justice [Read Order]
The Chennai Bench of Customs, Excises and Service Tax Appellate Tribunal (CESTAT) quashed the Order imposing Penalty on Customs Brokers as against the Principles of Natural Justice. The...
![CESTAT quashes Order imposing Penalty on Customs Broker as against the Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/CESTAT-Order-Penalty-Customs-Broker-Principles-of-Natural-Justice-Taxscan.jpg "CESTAT quashes Order imposing Penalty on Customs Broker as against the Principles of Natural Justice [Read Order]")
![No Interest applicable for period of delay in filing Service Tax Refund Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Service-Tax-Refund-Claim-CESTAT-Taxscan.jpg "No Interest applicable for period of delay in filing Service Tax Refund Claim: CESTAT [Read Order]")
Service Provider engaged in Textile Processing not liable to pay Service Tax on Commission Paid to Overseas Commission Agent under RCM: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service provider engaged Textile Processing is not liable to pay Service Tax on commission paid...
![Service Provider engaged in Textile Processing not liable to pay Service Tax on Commission Paid to Overseas Commission Agent under RCM: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Textile-Processing-Service-Tax-RCM-CESTAT-Taxscan.jpg "Service Provider engaged in Textile Processing not liable to pay Service Tax on Commission Paid to Overseas Commission Agent under RCM: CESTAT [Read Order]")