![Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-excise-service-tax-appellate-tribunal-WCS-TAXSCAN.jpg "Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]")
Air Cargo Agent Building is a part of Airport /Aerodrome, Excludes under Exclusion Clause of WCS: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT )while setting aside the show cause notice demanding service...
![Section 74(1) of Finance Act Cannot be Invoked in absence of Deliberate or Intentional Non-payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Section-741-of-Finance-Act-Deliberate-or-Intentional-Non-payment-of-Service-Tax-CESTAT-TAXSCAN.jpg "Section 74(1) of Finance Act Cannot be Invoked in absence of Deliberate or Intentional Non-payment of Service Tax: CESTAT [Read Order]")
![Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Cenvat-Credit-Disallowed-CCR-Assessee-Regularly-Cenvat-Credit-Input-Service-Books-of-Account-CESTAT-taxscan.jpg "Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]")
![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]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that refund under Section 11B of the Central Excise Act is not applicable if the taxpayer was unable...
![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]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty under section 112 of the Customs Act after the taxpayer provided an explanation regarding...
![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]")