![No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Commencement-Commercial-Production-Aluminium-Benefit-Excise-CESTAT-TAXSCAN.jpg "No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]")
No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that benefit of excise notification not allowable...
![Rejection of SVLDR Scheme because of unreasonable errors is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/SVLDR-Scheme-SVLDR-Service-Tax-Orissa-High-Court-CGST-Act-taxscan.jpg "Rejection of SVLDR Scheme because of unreasonable errors is not valid: CESTAT [Read Order]")
![Export Consignment of Prohibited Gutkha pouches: CESTAT upholds Penal action against Customs Broker [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Consignment-Export-Consignment-of-Prohibited-Gutkha-pouches-Prohibited-Gutkha-pouches-Gutkha-pouches-CESTAT-upholds-Penal-action-CESTAT-Penal-action-Customs-Broker-taxscan.jpg "Export Consignment of Prohibited Gutkha pouches: CESTAT upholds Penal action against Customs Broker [Read Order]")
![Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Fabrication-and-Erection-Service-for-Installation-of-SMS-Plant-Modernization-Renovation-or-Repair-CESTAT-TAXSCAN.jpg "Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]")
![Benefit of VCES Scheme not to be Denied when SCN issued is Time Barred: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Benefit-of-VCES-Scheme-VCES-Scheme-SCN-CESTAT-VCES-taxscan-1.jpg "Benefit of VCES Scheme not to be Denied when SCN issued is Time Barred: CESTAT [Read Order]")
Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed service tax demand on restaurant service and observed that burden lies on the assessee to prove that...
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
CESTAT Upholds Service Tax Demand Imposed under Category of 'Construction of Complex' Services on Ground of Absence of Conclusive Evidence [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the service tax demand imposed under the category of Construction of complex services on the ground of...
![CESTAT Upholds Service Tax Demand Imposed under Category of Construction of Complex Services on Ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Upholds-Service-Tax-Demand-CESTAT-Construction-of-Complex-Services-Service-Tax-Demand-Conclusive-Evidence-taxscan.jpg "CESTAT Upholds Service Tax Demand Imposed under Category of Construction of Complex Services on Ground of Absence of Conclusive Evidence [Read Order]")
Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reduced the demand for service tax imposed on tour operator service by invoking the extended period on the...
![Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-Tour-Operator-Service-Invoking-Extended-CESTAT-Demand-Normal-Period-ground-Limitation-TAXSCAN.jpg "Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]")
Snow Goggles do not Fall under classification of Sun Glass: CESTAT sets aside Confiscation Order [Read Order]
The Delhi Bench of Customs Excise & Service Tax Appellate Tribunal (CESTAT) has held that snow goggles do not fall under the classification of sun glass and set aside the confiscation order under...
![Snow Goggles do not Fall under classification of Sun Glass: CESTAT sets aside Confiscation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Snow-Goggles-classification-of-Sun-Glass-CESTAT-sets-aside-Confiscation-Order-Confiscation-Order-CESTAT-taxscan.jpg "Snow Goggles do not Fall under classification of Sun Glass: CESTAT sets aside Confiscation Order [Read Order]")
![No Service Tax Demandable on Activity of Buying and Selling of Cargo Space: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Demandable-Service-Tax-Buying-and-Selling-of-Cargo-Space-Buying-Cargo-Space-CESTAT-taxscan.jpg "No Service Tax Demandable on Activity of Buying and Selling of Cargo Space: CESTAT [Read Order]")
Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]
The Delhi Bench of Customs Excise & Service Tax Appellate Tribunal (CESTAT) has held that an extended period of limitation is invokable on failure to file st-3 returns with malafide intention to...
![Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Invokable-on-Failure-File-ST-3-Returns-with-Malafide-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]")
Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is not leviable on tour services for hajj pilgrimage in Saudi Arabia by Indian...
![Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Service-Tax-not-Leviable-Tour-Services-Service-Tax-not-Leviable-on-Tour-Services-for-Hajj-Pilgrimage-CESTAT-taxscan-1.jpg "Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]")