![Refund Claim by Adding Invoices of Previous Quarter which was not used for Claiming during Previous Quarter is Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-Refund-Claim-Refund-Claim-by-Adding-Invoices-taxscan.jpg "Refund Claim by Adding Invoices of Previous Quarter which was not used for Claiming during Previous Quarter is Valid: CESTAT [Read Order]")
Refund Claim by Adding Invoices of Previous Quarter which was not used for Claiming during Previous Quarter is Valid: CESTAT [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the refund of a claim by adding invoices of the previous...
![No Separate Demand of Service Tax made to Individual Service of Transportation under category of Cargo Handling Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transportation-individual-separate-demand-of-tax-service-tax-cargo-handling-services-CESTAT-taxscan.jpg "No Separate Demand of Service Tax made to Individual Service of Transportation under category of Cargo Handling Service: CESTAT [Read Order]")
![Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Post-Facto-Production-of-Certificates-Post-Facto-Production-of-Certificates-by-Assessee-Post-Facto-Production-of-Certificates-by-Assessee-Entitles-to-get-Exemption-CESTAT-Taxscan.jpg "Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]")
![No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-penalty-can-be-Imposed-when-Entire-Service-Tax-Discharged-Along-with-Interest-before-Issuance-of-SCN-Finance-Act-CESTAT-TAXSCAN.jpg "No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]")
![Supply of Transmission Line Accessories and Hardware Fittings Not Manufactured: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Supply-of-Transmission-Line-Accessories-Supply-Transmission-Line-Accessories-Hardware-Fittings-CESTAT-quashes-Excise-Duty-Demand-Excise-Duty-Demand-taxscan.jpg "Supply of Transmission Line Accessories and Hardware Fittings Not Manufactured: CESTAT quashes Excise Duty Demand [Read Order]")
Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denial of credit of service tax merely on the ground that coal and iron ore mines situated away from the...
![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on Director as the Cenvat credit of input Sponge Iron was utilized in the manufacturing of the...
![Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-credit-input-Sponge-Iron-utilized-in-manufacturing-finished-goods-of-Pig-Iron-CESTAT-excise-customs-service-tax-taxscan.jpg "Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]")
Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a larger period of limitation under section 11A(1) of the Central Excise Act could not proceed...
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Rule 4(5)(a) of Cenvat Credit Rules, 2004 is not applicable as the Residual Fuel Gas (‘RFG’)...
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]")
Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and noted that the composite contract cannot be artificially bifurcated to levy...
![Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Composite-Contract-Artificially-Bifurcated-Levy-Service-Value-CESTAT-Service-Tax-Demand-CESTAT-excise-customs-service-tax-taxscan.jpg "Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]")
Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the rejection order of the refund claim of sugar cess in the absence of evidence showing the...
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")
Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the compensation received for the cancellation of sale agreement not “Declared Service’ under...
![Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Compensation-Received-Sale-Agreement-not-Declared-Service-Compensation-Received-for-Cancellation-of-Sale-Agreement-Sale-Agreement-CESTAT-taxscan.jpg "Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]")