![Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Dumb-Document-CESTAT-Income-Tax-Addition-ITAT-Taxscan.jpg "Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]")
Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has quashed an income tax addition made by the department depending on a document declared...
![Relief to reliance: CESTAT holds 4G Mobile Towers that are movable in nature and eligible for CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/reliance-CESTAT-4G-mobile-towers-CENVAT-credit-taxscan.jpg "Relief to reliance: CESTAT holds 4G Mobile Towers that are movable in nature and eligible for CENVAT Credit [Read Order]")
![Interest on Refundable Security Deposit is not Chargeable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Interest-Refundable-Security-Deposit-is-Service-Tax-CESTAT-taxscan.jpeg "Interest on Refundable Security Deposit is not Chargeable to Service Tax: CESTAT [Read Order]")
![Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Goods-Importer-Legally-Prohibited-CESTAT-Penalty-Taxscan.jpeg "Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty [Read Order]")
![No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Builder-Construction-Services-Construction-CESTAT-Taxscan.jpeg "No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]")
Relief to Reliance Industries: CESTAT allows CENVAT Credit on ECIS for Modernization & Renovation or Repair of Existing Factory [Read Order]
In a major relief to Reliance Industries, the CESTAT, Ahmedabad bench has held that CENVAT Credit is allowable on ECIS for the modernization and renovation or repair of the existing factory. The...
![Relief to Reliance Industries: CESTAT allows CENVAT Credit on ECIS for Modernization & Renovation or Repair of Existing Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Reliance-Industries-CESTAT-CENVAT-Credit-ECIS-Modernization-Renovation-Repair-Factory-Taxscan.jpg "Relief to Reliance Industries: CESTAT allows CENVAT Credit on ECIS for Modernization & Renovation or Repair of Existing Factory [Read Order]")
Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the...
![Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Refund-Claims-refund-Finalization-Provisional-Assessment-Section-11B-Central-Excise-Act-CESTAT-Taxscan.jpg "Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]")
Spent Acid is not an 'Exempted Good': CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while quashing a demand, has held that since Spent Acid is not an exempted good, therefore, the provisions of Rule...
![Spent Acid is not an Exempted Good: CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Spent-Acid-Exempted-Good-CESTAT-CENVAT-Credit-Rules-CENVAT-credit-Taxscan.jpeg "Spent Acid is not an Exempted Good: CESTAT quashes Demand u/s 6(3) of the CENVAT Credit Rules [Read Order]")
Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal has held that service recipient has not physically made available any goods to the service provider and holds service,...
![Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-Service-Provider-CESTAT-service-Export-of-Service-Service-Tax-Taxscan.jpeg "Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
No Demand Sustainable Merely on Shortage and Statements of Persons, who has not Cross-Examined: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal has held that no demand sustainable merely on shortage and statements of persons, who has not cross-examined. The...
![No Demand Sustainable Merely on Shortage and Statements of Persons, who has not Cross-Examined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Demand-Shortage-Statements-Persons-CESTAT-taxscan.jpeg "No Demand Sustainable Merely on Shortage and Statements of Persons, who has not Cross-Examined: CESTAT [Read Order]")
Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal has held that allegation of non-re-warehousing of the goods prove by substantial evidence but not on assumption. The...
![Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Re-Warehousing-of-the-Goods-Substantial-Evidence-Assumption-CESTAT-taxscan.jpeg "Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]")
Voluntarily Acceptance and Willingness to Pay the Duty at the Enhanced rate Exempt from Liability of Confiscation and Redemption Fine: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has held that voluntarily acceptance and willingness to pay the duty at the enhanced rate exempt from liability of...
![Voluntarily Acceptance and Willingness to Pay the Duty at the Enhanced rate Exempt from Liability of Confiscation and Redemption Fine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Voluntarily-Pay-the-Duty-Confiscation-Redemption-CESTAT-taxscan.jpeg "Voluntarily Acceptance and Willingness to Pay the Duty at the Enhanced rate Exempt from Liability of Confiscation and Redemption Fine: CESTAT [Read Order]")