![Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Burden-of-proof-taxing-authorities-CESTAT-Taxscan.jpg "Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]")
Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Burden of proof on the taxing authorities to show...
![Assessee not required to lapse remaining Credit after Reversal on Input as such in case of Conditional Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Assessee-Lapse-Credit-Reversal-on-input-Conditional-notification-CESTAT-Taxscan.jpeg "Assessee not required to lapse remaining Credit after Reversal on Input as such in case of Conditional Notification: CESTAT [Read Order]")
![No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Commercial-Industrial-Construction-Service-works-contract-service-CESTAT-Taxscan.jpeg "No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]")
![Biozyme sold in Kilo Litre shall be classifiable under chapter 310510099 of Central Excise Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Biozyme-Sold-kilo-litre-Classifiable-Chapter-310510099-Central-Excise-Tariff-Act-CESTAT-Taxscan-1.jpg "Biozyme sold in Kilo Litre shall be classifiable under chapter 310510099 of Central Excise Tariff Act: CESTAT [Read Order]")
![CESTAT Orders Dept to pay 12% Interest on Deposit collected during Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-12-Interest-Deposit-collected-during-Investigation-Taxscan.jpg "CESTAT Orders Dept to pay 12% Interest on Deposit collected during Investigation [Read Order]")
Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that “Cost Petroleum” under the “Production Sharing Contract” cannot be treated as “consideration” for...
![Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Leviable-Cost-Petroleum-Mining-services-Govt-CESTAT-Taxscan.jpg "Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]")
CESTAT upholds Service Tax Demand towards ‘Pay and Park’, ‘Bazar auction/ Bazar Fees’ and Rasta Nuksan Bharpai/ ROW [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld Service Tax Demand towards “Pay and Park”, Bazar auction/ Bazar Fees” and Rasta Nuksan Bharpai/ ROW. ...
![CESTAT upholds Service Tax Demand towards ‘Pay and Park’, ‘Bazar auction/ Bazar Fees’ and Rasta Nuksan Bharpai/ ROW [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-Service-Tax-Demand-Pay-and-Park-Bazar-auction-Rasta-Nuksan-Bharpai-ROW-Taxscan.jpeg "CESTAT upholds Service Tax Demand towards ‘Pay and Park’, ‘Bazar auction/ Bazar Fees’ and Rasta Nuksan Bharpai/ ROW [Read Order]")
GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the GTA services provided to the registered factories shall be subject to service tax under the reverse...
![GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GTA-Services-Registered-Factories-Service-Tax-Reverse-Charge-Mechanism-CESTAT-Taxscan.jpg "GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]")
Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Taxpayer was just gaining time by keeping alive 14 years old SCN with sole intention of not making good...
![Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Taxpayer-Gaining-Time-14-years-Old-SCN-Customs-Duty-Good-deficiency-CESTAT-Taxscan.jpg "Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]")
Partial Relief to Bata: CESTAT remands back the issue of denial of CENVAT Credit on Transportation of Footwear from Corporate Office to Retail Outlets [Read Order]
In a partial relief to Bata India, the Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded back the issue of denial of CENVAT Credit on transportation of...
![Partial Relief to Bata: CESTAT remands back the issue of denial of CENVAT Credit on Transportation of Footwear from Corporate Office to Retail Outlets [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Partial-Relief-Bata-CESTAT-Remands-back-Denial-CENVAT-Credit-Transportation-Footwear-Corporate-Office-Retail-Outlets-Taxscan.jpg "Partial Relief to Bata: CESTAT remands back the issue of denial of CENVAT Credit on Transportation of Footwear from Corporate Office to Retail Outlets [Read Order]")
No Service Tax payable on entitlement towards 'Cost Petroleum' is not a consideration for Service to GOI: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no Service Tax payable on entitlement towards “Cost Petroleum” is not a consideration for service to...
![No Service Tax payable on entitlement towards Cost Petroleum is not a consideration for Service to GOI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/No-Service-Tax-Cost-Petroleum-service-to-GOI-CESTAT-Taxscan.jpeg "No Service Tax payable on entitlement towards Cost Petroleum is not a consideration for Service to GOI: CESTAT [Read Order]")