![Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Invoice-Date-of-Completion-of-Service-Receipt-of-Payment-CESTAT-sets-aside-Demand-of-Cenvat-Credit-Completion-of-Service-Demand-of-Cenvat-Credit-Cenvat-Credit-taxscan.jpg "Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]")
Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the demand of Cenvat Credit on invoices issued beyond...
![Service Tax Demand and Penalty u/s 78 of Finance Act not valid in Absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Service-Tax-Demand-Penalty-Finance-Act-Corroborative-Evidence-CESTAT-Taxscan.jpg "Service Tax Demand and Penalty u/s 78 of Finance Act not valid in Absence of Corroborative Evidence: CESTAT [Read Order]")
![CESTAT allows Adjustment of Excise Duty to SAIL as they Paid Higher Duty than Demanded [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Adjustment-of-Excise-Duty-SAIL-Paid-Higher-Duty-Demanded-TAXSCAN-.jpg "CESTAT allows Adjustment of Excise Duty to SAIL as they Paid Higher Duty than Demanded [Read Order]")
![CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Cum-Tax-Benefit-Claim-us-67-2-Finance-Act-Non-Payment-Service-Tax-Clients-TAXSCAN.jpg "CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]")
No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the penalty imposed under section 78 of the Finance Act, 1994 in the absence of evidence to prove...
![No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Evidence-Non-Payment-of-Service-Tax-CESTAT-Penalty-Imposed-us-78-TAXSCAN.jpg "No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]")
Jute Cess Payable only when Goods are Removed from Factory: CESTAT quashes Excise Duty Demand [Read Order]
In a recent case, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Jute Cess is payable only when goods are removed from the factory and quashed the...
![Jute Cess Payable only when Goods are Removed from Factory: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Jute-Cess-Payable-only-when-Goods-are-Removed-from-Factory-Jute-Cess-Factory-CESTAT-Excise-Duty-Demand-CESTAT-quashes-Excise-Duty-Demand-Taxscan.jpg "Jute Cess Payable only when Goods are Removed from Factory: CESTAT quashes Excise Duty Demand [Read Order]")
Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleted the penalty demanded and held that Rule 96zp of Central Excise Rules, 1944 declared as ultra vires by the...
![Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Central-Excise-Rules-1944-Central-Excise-Rules-Rule-96ZP-of-Central-Excise-Rules-1944-declared-as-Ultra-Vires-by-Supreme-Court-CESTAT-deletes-Penalty-Supreme-Court-CESTAT-Penalty-Taxscan.jpg "Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]")
Conversion of One Stage of Yarn into Another will not amount to Manufacture: CESTAT sets aside Excise Duty Demand [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Conversion of One Stage of Yarn into Another will not amount to Manufacture and set aside the...
![Conversion of One Stage of Yarn into Another will not amount to Manufacture: CESTAT sets aside Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Conversion-CESTAT-Excise-Duty-Demand-Excise-Duty-Duty-Demand-CESTAT-sets-aside-Excise-Duty-Demand-Taxscan.jpg "Conversion of One Stage of Yarn into Another will not amount to Manufacture: CESTAT sets aside Excise Duty Demand [Read Order]")
Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)Indian origin gold bangles and silver bar seized are not prohibited goods and deleted the penalty under section...
![Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Indian-Origin-Gold-Bangles-and-Silver-Bar-Seized-Goods-CESTAT-Penalty-uS-112bi-TAXSCAN.jpg "Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]")
Service Tax Liability on Strapping of Wire Rod Coil arises Separately for Service Provided by Head Office and Branch Office: CESTAT quashes Tax Demand
In a recent case, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) service tax liability on strapping of wire rod coil arises separately for service provided by...
![Company not Liable to Pay Excise Duty if Job Workers are Independent Contractors/Manufacturers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Company-not-Liable-to-Pay-Excise-Duty-Job-Workers-Contractors-Manufacturers-CESTAT-Liable-Customs-Excise-Service-Tax-Taxscan.jpg "Company not Liable to Pay Excise Duty if Job Workers are Independent Contractors/Manufacturers: CESTAT [Read Order]")