![Intermittent works executed by Co-operative Societies not fall under Man Power Recruitment or Supply: CESTAT upholds Orders set aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Co-operative-Societies-CESTAT-Kolkata-Intermittent-works-Man-Power-Recruitment-Supply-Service-Tax-Demand-taxscan.jpg "Intermittent works executed by Co-operative Societies not fall under Man Power Recruitment or Supply: CESTAT upholds Orders set aside Service Tax Demand [Read Order]")
Intermittent works executed by Co-operative Societies not fall under Man Power Recruitment or Supply: CESTAT upholds Orders set aside Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) observed that intermittent works executed by Co-operative...
![Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Bills-of-Entry-cestat-kolkata-canned-pineapple-TAXSCAN.jpg "Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]")
![Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-customs-duty-cestat-kolkata-Customs-TAXSCAN.jpg "Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]")
![CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Redemption-Fine-Penalty-Adjudicating-Authority-Sufficient-Ends-of-Justice-TAXSCAN.jpg "CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]")
![Construction Services provided to Charitable Trust are Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Construction-Charitable-Trust-Service-Tax-CESTAT-Construction-Services-TAXSCAN.jpg "Construction Services provided to Charitable Trust are Exempted from Service Tax: CESTAT [Read Order]")
No Excise duty leviable on Aluminium Dross and Skimming generated while processing Aluminium Ingots: CESTAT rules in favour of Hindalco Industries [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal in a ruling in favour of Hindalco Industries Ltd has held that Excise Duty is not leviable on Aluminium Dross and Skimming...
![No Excise duty leviable on Aluminium Dross and Skimming generated while processing Aluminium Ingots: CESTAT rules in favour of Hindalco Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Excise-duty-Aluminium-Dross-Skimming-Aluminium-Ingots-CESTAT-favour-Hindalco-Industries-TAXSCAN.jpg "No Excise duty leviable on Aluminium Dross and Skimming generated while processing Aluminium Ingots: CESTAT rules in favour of Hindalco Industries [Read Order]")
Allegation of Fraud on Act of Customs Broker: CESTAT set aside Penalty in the absence of Evidence Showing Violation of CBLR [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal set aside the penalty imposed on the Customs Broker alleging acts of fraud. The penalty was set aside in the absence of...
![Allegation of Fraud on Act of Customs Broker: CESTAT set aside Penalty in the absence of Evidence Showing Violation of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Kolkata-Customs-Broker-Penalty-Violation-of-CBLR-Customs-Broker-Customs-Broker-Fraud-Allegation-CBLR-Violation-Evidence-taxscan.jpg "Allegation of Fraud on Act of Customs Broker: CESTAT set aside Penalty in the absence of Evidence Showing Violation of CBLR [Read Order]")
CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the 'place of removal' in this case is the port of loading and all services availed up to the port...
![CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Cenvat-Credit-Indian-Oil-Corporation-Port-Authorities-Wharfage-Landing-Charges-taxscan.jpg "CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]")
Commercial Construction Service not classifiable under Management, Maintenance or Repair service', Service Tax not leviable: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the commercial construction service not classifiable under management, maintenance or repair service',...
![Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Commercial-Construction-Service-Management-Maintenance-Repair-service-taxscan.jpg "Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order]")
Refund Claim in Terms of Customs Notification cannot be Rejected due to Non-Filing of Certificate of Origin in Time of Bills of Entry, Bar of Unjust Enrichment Not Applicable: CESTAT [Read Order]
The kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that a refund claim in terms of customs notification cannot be rejected due to non-filing of...
![Refund Claim in Terms of Customs Notification cannot be Rejected due to Non-Filing of Certificate of Origin in Time of Bills of Entry, Bar of Unjust Enrichment Not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-Recovered.jpg "Refund Claim in Terms of Customs Notification cannot be Rejected due to Non-Filing of Certificate of Origin in Time of Bills of Entry, Bar of Unjust Enrichment Not Applicable: CESTAT [Read Order]")
Business Support Service from ABMCPL Qualified as Input Services, Hindalco Eligible to Avail Cenvat Credit: CESTAT [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Business Support Service from ABMCPL is Qualified as Input Services and Hindalco is eligible...
![Business Support Service from ABMCPL Qualified as Input Services, Hindalco Eligible to Avail Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Business-Support-Service-Input-Service-Hindalco-Cenvat-Credit-CESTAT-Cestat-Kolkata-TAXSCAN.jpg "Business Support Service from ABMCPL Qualified as Input Services, Hindalco Eligible to Avail Cenvat Credit: CESTAT [Read Order]")
Mined Coal is used to Produce Electricity for manufacturing Dutiable Goods: CESTAT Allows Hindalco to avail Cenvat Credit on Mining Service [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Hindalco can avail of cenvat credit on mining services as the Mined Coal is used to Produce...
![Mined Coal is used to Produce Electricity for manufacturing Dutiable Goods: CESTAT Allows Hindalco to avail Cenvat Credit on Mining Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mined-Coal-manufacturing-Dutiable-Goods-CESTAT-avail-Cenvat-Credit-cestat-kolkata-taxscan.jpg "Mined Coal is used to Produce Electricity for manufacturing Dutiable Goods: CESTAT Allows Hindalco to avail Cenvat Credit on Mining Service [Read Order]")