![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]")
No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]
The CESTAT, Ahmedabad bench has held that service tax is not leviable on builder for the construction services provided prior to 1st July 2010. ...
![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]](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]](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]](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]")
Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service by Foreign Service Provider is not Telecommunication Service and not liable service tax. ...
![Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Foreign-Service-Provider-Telecommunication-Service-Not-Liable-Service-Tax-CESTAT-Taxscan.jpeg "Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]")
Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has held that third party records cannot form the basis of clandestine removal, unless corroborated by independent evidence. ...
![Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Third-Party-Clandestine-Removal-Independent-Evidence-CESTAT-Taxscan.jpeg "Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]")
Refund of Deposit during Investigation: CESTAT allows Interest @12% from the Date of Deposit [Read Order]
The CESTAT, Kolkata bench, on Monday, allowed interest at 12% from the date of deposit in cases where amount was deposited during the investigation. The Appellant, M/s. Green Valley Industries...
![Refund of Deposit during Investigation: CESTAT allows Interest @12% from the Date of Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Refund-Deposit-Investigation-CESTAT-Interest-Date-of-Deposit-Taxscan.jpg "Refund of Deposit during Investigation: CESTAT allows Interest @12% from the Date of Deposit [Read Order]")
No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]
The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law...
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")