![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]")
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]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that Cenvat Credit is allowable on fabrication and...
![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]](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]](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]](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]")
Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax amounting to Rs. 59,28,053/- against the cricketer Ishant Sharma on the...
![Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Brand-Endorsement-during-IPL-CESTAT-Quashes-Service-Tax-Demand-Cricketer-Ishant-Sharma-TAXSCAN-.jpg "Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]")
Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere purity being equivalent to the purity of foreign gold is wrongly held to be criteria to...
![Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Equivalent-Purity-Foreign-Gold-Criteria-Hold-Melted-Gold-Gold-Foreign-Origin-CESTAT-TAXSCAN.jpg "Mere Purity Being Equivalent to Purity of Foreign Gold is Wrongly Held to be Criteria to Hold Melted Gold as Gold of Foreign Origin: CESTAT [Read Order]")
No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no authority was given to the Customs Broker to determine or re-determine the value of any imported or...
![No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Authority-Authority-No-Authority-given-to-Customs-Broker-Customs-Broker-Re-Determine-cestat-taxscan.jpg "No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]")