![Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Excess-Amount-Paid-in-Service-Tax-Short-Payment-in-Education-Cess-SHE-Cess-Education-Cess-Short-Payment-CESTAT-taxscan.jpg "Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]")
Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that excess amount paid in service tax can be adjusted...
![Supply of Manpower as Accounts Executive is Manpower Supply Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Accounts-Executive.jpgSupply-Manpower-Accounts-Executive-Manpower-Supply-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Supply of Manpower as Accounts Executive is Manpower Supply Services: CESTAT quashes Service Tax Demand [Read Order]")
![Incentive or Commission Received by Travel Agency from Amadeus India not liable to Tax u/s 65(19) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Incentive-Commission-Travel-Agency-Amadeus-India-Tax-Finance-Act-CESTAT-TAXSCAN.jpg "Incentive or Commission Received by Travel Agency from Amadeus India not liable to Tax u/s 65(19) of Finance Act: CESTAT [Read Order]")
![Contraband Gold Smuggled from Third Country of Origin is Liable to Absolute Confiscation: CESTAT Remands Matter to President for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Contraband-Contraband-Gold-Smuggled-from-Third-Country-of-Origin-Gold-Third-Country-of-Origin-Confiscation-CESTAT-taxscan.jpg "Contraband Gold Smuggled from Third Country of Origin is Liable to Absolute Confiscation: CESTAT Remands Matter to President for Fresh Consideration [Read Order]")
![Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-Payment-of-Duty-is-not-Equivalent-to-Collusion-or-Wilful-Mis-Statement-or-Suppression-of-Facts-Non-Payment-of-Duty-Collusion-Equivalent-to-Collusion-CESTAT-taxscan.jpg "Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]")
Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand on PPC Cement thereby noting that demanding the differential duty without...
![Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demanding-Differential-Duty-Assessment-of-the-Bills-of-Entry-CESTAT-Assessment-Bills-of-Entry-Differential-Duty-Demand-on-PPC-Cement-PPC-Cement-taxscan.jpg "Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]")
Cenvat Credit Taken on Capital Goods is Valid as it has been Availed for Providing Output Service: CESTAT [Read Order]
In a recent ruling, the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit taken on capital goods is valid as it has been availed for providing...
![Cenvat Credit Taken on Capital Goods is Valid as it has been Availed for Providing Output Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Capital-Goods-Valid-Availed-Providing-Output-Service-CESTAT-TAXSCAN.jpg "Cenvat Credit Taken on Capital Goods is Valid as it has been Availed for Providing Output Service: CESTAT [Read Order]")
Denial of Cenvat Credit merely on non - Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]
In a recent case, the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that denial of cenvat credit merely on non - non-registration/delayed registration as ISD...
![Denial of Cenvat Credit merely on non - Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Denial-Denial-of-Cenvat-Credit-Cenvat-Credit-non-Registration-Delayed-Registration-as-ISD-ISD-CESTAT-taxscan.jpg "Denial of Cenvat Credit merely on non - Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]")
Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that Customs Broker cannot be held responsible for exporters found non-existent during subsequent...
![Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Broker-Responsible-for-Exporters-found-Non-Existent-during-Subsequent-Verification-CESTAT-TAXSCAN.jpg "Customs Broker cannot be held Responsible for Exporters found Non-Existent during Subsequent Verification: CESTAT [Read Order]")
Moisture Content and Other Impurities on account of Different Minerals should be Considered for Determining ‘Ferrum Iron’ Value of Iron Ore: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that not only the moisture content but also the other impurities on account of different minerals also had to...
![Moisture Content and Other Impurities on account of Different Minerals should be Considered for Determining ‘Ferrum Iron’ Value of Iron Ore: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Moisture-content-impurities-on-account-of-different-minerals-Ferrum-Iron-Value-of-Iron-Ore-CESTAT-taxscan.jpg "Moisture Content and Other Impurities on account of Different Minerals should be Considered for Determining ‘Ferrum Iron’ Value of Iron Ore: CESTAT [Read Order]")
Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for Customs duty imposed on the export of synthetic fabrics without considering the Bank...
![Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Duty-Liability-Export-of-Synthetic-Fabrics-Bank-Realisation-Certificate-CESTAT-Quashes-Demand-taxscan.jpg "Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]")
CESTAT Quashes Demand of CENVAT Credit of Service Tax Availed on Employees Health Insurance and Group Accidental Insurance Policy on Ground of Limitation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the demand of CENVAT credit of service tax availed on the employee's health insurance and group...
![CESTAT Quashes Demand of CENVAT Credit of Service Tax Availed on Employees Health Insurance and Group Accidental Insurance Policy on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Quashes-Demand-of-CENVAT-Credit-Service-Tax-Availed-on-Employees-Health-Insurance-Group-Accidental-Insurance-Policy-on-Ground-of-Limitation-Demand-of-CENVAT-Credit-taxscan.jpg "CESTAT Quashes Demand of CENVAT Credit of Service Tax Availed on Employees Health Insurance and Group Accidental Insurance Policy on Ground of Limitation [Read Order]")