Process of Cutting Jumbo and Slitting does not fall under Definition of Manufacturing as per Section 2 (f) of Central Excise Tariff Act: CESTAT
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the process of cutting jumbo rolls and slitting...
![Taxpayer is liable to pay Interest on Service Tax Paid in Delayed Manner: CESTAT Upholds Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-CESTAT-hyderabad-Service-tax-Rejection-of-refund-claim-TAXSCAN.jpg "Taxpayer is liable to pay Interest on Service Tax Paid in Delayed Manner: CESTAT Upholds Rejection of Refund Claim [Read Order]")
![Emergency Response Services, Including Police and Fire Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Emergency-Response-Services-Police-and-Fire-Service-Tax-CESTAT-taxscan.jpg "Emergency Response Services, Including Police and Fire Exempt from Service Tax: CESTAT [Read Order]")
![Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-Central-Excise-Act-Refundable-Taxpayer-Utilize-Cenvat-Credit-CESTAT-taxscan.jpg "Refund u/s 11B of Central Excise Act not Refundable if Taxpayer cannot Utilize Cenvat Credit: CESTAT [Read Order]")
![Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayer-source-of-Money-Purchase-of-Gold-CESTAT-Penalty-Customs-Act-taxscan.jpg "Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")
Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has determined that the construction of a residential complex is properly classifiable under the head "Works...
![Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Construction-of-Residential-Complex-WCS-CESTAT-taxscan.jpg "Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT [Read Order]")
No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the rejection of refund in cash for tax paid or credit taken on input, citing the absence of provision...
![No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-in-Cash-Tax-paid-CESTAT-Refund-Cash-taxscan.jpg "No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]")
Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and held that the rent-free accommodation provided to CISF personnel is not...
![Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Rent-free-Accommodation-CISF-personnel-Additional-Consideration-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]")
![Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Benefit-Cenvat-credit-Availed-Anyone-Outside-India-CESTAT-taxscan.jpg "Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]")
Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section...
![Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Customs-Act-Adjudicating-Authority-SCN-taxscan.jpg "Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]")
Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed confiscation and held that the import of second-hand medical devices having minimum residual life of 5...
![Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Second-Hand-Medical-Devices-Medical-Devices-taxscan.jpg "Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]")
Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that no Services tax exemption was allowable on the Construction of Residential Complex Services (CRCS)  for...
![Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Service-Tax-Construction-of-Residential-Complex-Residential-Complex-Gujarat-State-Police-Housing-Corporation-Housing-Corporation-CESTAT-Taxscan.jpg "Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]")