![No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-can-be-Levied-on-Services-Activities-Fall-Under-Category-of-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]")
No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that no service tax can be levied on the activities of...
![Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-of-Remission-Allowable-if-Finished-Goods-and-Semi-finished-Goods-Assessee-CENVAT-credit-rules-CESTAT-TAXSCAN.jpg "Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]")
![Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cenvat-Credit-Allowable-on-Warranty-Services-Included-in-Assessable-Value-of-Final-Product-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]")
![No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Service-Tax-Rules-Banking-charges-Invoice-Service-Tax-Input-service-distributor-excise-customs-taxscan.jpg "No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]")
![CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CA-Certificate-is-Not-Enough-to-Prove-Incidence-of-Duty-CESTAT-Remand-Matter-to-Original-Authority-TAXSCAN.jpg "CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]")
EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Export Oriented Units (EOU) are required to pay excise duty only by way of cash and Cenvat...
![EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOU-is-required-to-Pay-Excise-Duty-Pay-Excise-Duty-only-by-way-of-Cash-and-Cenvat-Credit-Excise-Duty-EOU-Raw-Materials-CESTAT-Taxscan.jpg "EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]")
No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of excess paid duty must be credited to the consumer welfare fund in the absence of...
![No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-evidence-proves-Unjust-enrichment-Refund-of-Excess-Paid-Duty-must-be-Credit-to-Consumer-Welfare-Fund-CESTAT-TAXSCAN.jpg "No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]")
Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Customs Broker is responsible for the act of an employee who is misrepresenting Customs House...
![Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Customs-Broker-responsible-for-Act-of-Employee-Misrepresenting-CHB-before-Customs-Authorities-Customs-Broker-Employee-CHB-Customs-Authorities-CESTAT-Taxscan.jpg "Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]")
Aswini Homeo Arnica Hair Oil classified as 'medicament' under CETA: SC rules mere Broad-Basing of Entries under CETA cannot Justify Re-Classification
In a major ruling the Supreme Court of India classified Aswini Homeo Arnica Hair Oil as 'medicament' under Central Excise Tariff Act, 1985 (CETA) and ruled that the classification of a product under...
No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench quashed the revocation of licence as no explicit findings was made that the Customs House Agent (CHA) abetted in...
![No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CHA-provisions-of-Customs-Act-CESTAT-Customs-Act-revocation-of-licence-licence-taxscan.jpg "No Explicit Findings that CHA Abetted in Contravening Provisions of Customs Act: CESTAT quashes Revocation of Licence [Read Order]")
![Mere Registration as NBFC not enough under Service tax for levy: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Registration-NBFC-NBFC-Registration-Service-tax-for-levy-Service-tax-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Mere Registration as NBFC not enough under Service tax for levy: CESTAT [Read Order]")