![Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Information-Technology-Software-Services-BAS-Cenvat-Credit-CESTAT-taxscan.jpg "Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]")
Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software...
![Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-Goods-can-be-Confiscated-Confiscated-Customs-Act-taxscan.jpg "Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]")
![CESTAT Reduces Excessive Penalty Imposed for Confiscation of Prohibited Goods on Ground of Consideration of “Minimum Import Price” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ESTAT-Reduces-Penalty-CESTAT-Reduces-Excessive-Penalty-Excessive-Penalty-Confiscation-of-Prohibited-Goods-Prohibited-Goods-taxscan.jpg "CESTAT Reduces Excessive Penalty Imposed for Confiscation of Prohibited Goods on Ground of Consideration of “Minimum Import Price” [Read Order]")
![CESTAT quashes Demand of Service Tax on Payment of Insurance premium on Marine Cargo Policy on ground of Lack of Clarity in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Demand-Service-Tax-Payment-Insurance-premium-Marine-Cargo-Lack-Clarity-SCN-TAXSCAN.jpg "CESTAT quashes Demand of Service Tax on Payment of Insurance premium on Marine Cargo Policy on ground of Lack of Clarity in SCN [Read Order]")
![No Appeal can be Filed against CESTAT Order which was Withdrawn on Monetary Grounds: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Appeal-CESTAT-Order-Withdrawn-on-Monetary-Grounds-CESTAT-TAXSCAN.jpg "No Appeal can be Filed against CESTAT Order which was Withdrawn on Monetary Grounds: CESTAT [Read Order]")
Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of custom duty filed under section 27 of the Customs Act,1962 on the ground of delay in...
![Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-of-Custom-Duty-taxscan.jpg "Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]")
Violation of Provisions of CBLR Not Amount to Revocation of License will not lead to Imposition of Penalty u/r 18 of CBLR: CESTAT quashes Penalty [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for violation of provisions of Customs Broker License Regulations,2018 on grounds of...
![Violation of Provisions of CBLR Not Amount to Revocation of License will not lead to Imposition of Penalty u/r 18 of CBLR: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Violation-Provisions-CBLR-Amount-Revocation-License-Imposition-Penalty-TAXSCAN.jpg "Violation of Provisions of CBLR Not Amount to Revocation of License will not lead to Imposition of Penalty u/r 18 of CBLR: CESTAT quashes Penalty [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 the service which do not fall under the category of...
![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]")
Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that the benefit of remission should be granted to the assessee if the finished goods and semi-finished...
![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]
The Hyderabad Bench of the Customs, Excised and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on warranty services when included in assessable value of the final...
![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]
The Hyderabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there is no requirement to follow the procedure under Rule 4A of the Service Tax Rules, 1994, since, there...
![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]
In a significant case, the Hyderabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a CA certificate is not enough to prove the incidence of duty. Pelican...
![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]")