![Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Builder-Service-Tax-Tax-Construction-Residential-Flats-Individuals-CESTAT-Flats-Taxscan.jpg "Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]")
Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]
The Chennai bench of the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT) has held that the builder cannot be liable to pay...
![Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-GTA-Services-GTA-Consignment-Notes-CESTAT-Tax-Taxscan.jpg "Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]")
![No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/goods-transport-agency-services-CESTAT.jpg "No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]")
![Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/interest-date-of-expiry-date-of-receipt-of-application-refund-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]")
Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the balance credit does not lapses in terms of Cenvat Credit Rules despite availment of benefit of...
![Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Balance-credit-Credit-Cenvat-Credit-Rules-Availment-Benefit-of-Exemption-Notification-Exemption-Notification-Exemption-CESTAT-Taxscan.jpeg "Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]")
Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is allowable to wastage arising during manufacture or job work process under the Cenvat Credit Rules,...
![Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Cenvat-Credit-wastage-Manufacture-Job-work-process-CESTAT-Taxscan.jpeg "Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]")
Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax department cannot justify the procedural violation of omission to issue a show-cause notice...
![Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-cestat.jpg "Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]")
![Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Sale-of-goods-Goods-Levy-Sales-tax-Tax-VAT-CESTAT-Taxscan.jpg "Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]")
![Refund claim of ITC under GST cannot be denied solely on Technical Reasons: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-claim-ITC-GST-Denied-Technical-reasons-CESTAT-Taxscan.jpg "Refund claim of ITC under GST cannot be denied solely on Technical Reasons: CESTAT [Read Order]")
Relief to Nayara Energy: CESTAT dismisses Revenue’s plea levying interest by Commissioner under CENVAT Credit Rules [Read Order]
In a relief to the Nayara Energy, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has dismissed the Revenue’s plea levying interest by Commissioner under...
![Relief to Nayara Energy: CESTAT dismisses Revenue’s plea levying interest by Commissioner under CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Relief-Nayara-Energy-CESTAT-Revenues-plea-levying-interest-Commissioner-CENVAT-Credit-Rules-Taxscan.jpg "Relief to Nayara Energy: CESTAT dismisses Revenue’s plea levying interest by Commissioner under CENVAT Credit Rules [Read Order]")
Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that provision of time limit, unjust enrichment applicable on Refund of deposit made on provisional assessment...
![Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Provision-Time-limit-Unjust-enrichment-Refund-Deposit-Provisional-assessment-Security-Customs-Act-CESTAT-Taxscan.jpg "Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]")