![Promotional Activities by Coca Cola Franchisee not covered under ‘BAS’, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Promotional-Activities-Coca-Cola-Franchisee-BAS-Service-Tax-CESTAT-Coca-Cola-Taxscan.jpg "Promotional Activities by Coca Cola Franchisee not covered under ‘BAS’, No Service Tax: CESTAT [Read Order]")
Promotional Activities by Coca Cola Franchisee not covered under ‘BAS’, No Service Tax: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently held that service tax cannot be imposed on Coca...
![Reasons denying Concessional Rate of Duty to Ford India on Import of ‘Catalytic Converter’ is without Logic: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Ford-India-CESTAT-Concessional-Rate-Import-Catalytic-Converter-Taxscan.jpg "Reasons denying Concessional Rate of Duty to Ford India on Import of ‘Catalytic Converter’ is without Logic: CESTAT [Read Order]")
![Madhya Pradesh High Court rejects application for Refund of Duty as it was time-barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Madhya-Pradesh-High-Court-Refund-of-Duty-Taxscan.jpg "Madhya Pradesh High Court rejects application for Refund of Duty as it was time-barred [Read Order]")
![CESTAT holds CENVAT Credit can’t be denied on Sales Commission as it fall under definition of ‘Input Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/CESTAT-CENVAT-Credit-Sales-Commission-Input-Service-Taxscan.jpeg "CESTAT holds CENVAT Credit can’t be denied on Sales Commission as it fall under definition of ‘Input Service’ [Read Order]")
![No Service Tax applicable on Permanent Transfer of IPR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/No-Service-Tax-Permanent-Transfer-IPR-CESTAT-taxscan.jpeg "No Service Tax applicable on Permanent Transfer of IPR: CESTAT [Read Order]")
Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]
The Customs, Excise, and Service Taxes Appellate Tribunal (CESTAT) held that the service tax is applicable on developing an internet-based trading software and licensing to its customers. The...
![Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Service-Tax-Internet-based-Trading-Software-and-Licensing-customers-CESTAT-Taxscan.jpg "Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]")
Certificate by CA or Bank enough to establish Link between FIRC & Export Invoice: CESTAT allows refund claim of Cenvat Credit to 100% EOU [Read Order]
The Customs, Excise and Services Tax Appellate Tribunal (CESTAT) while allowing refund claim of Cenvat Credit by the Export Oriented Unit (EOU), held that the certificate issued by CA or Bank enough...
![Certificate by CA or Bank enough to establish Link between FIRC & Export Invoice: CESTAT allows refund claim of Cenvat Credit to 100% EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Certificate-by-CA-Bank-FIRC-Export-Invoice-CESTAT-refund-claim-Cenvat-Credit-EOU-CENVAT-Taxscan.jpeg "Certificate by CA or Bank enough to establish Link between FIRC & Export Invoice: CESTAT allows refund claim of Cenvat Credit to 100% EOU [Read Order]")
Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that the Revenue failed to prove that the invoice did not represent the true transaction value in the international market. ...
![Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Revenue-Invoice-true-Transaction-Value-International-Market-CESTAT-Mumbai-Taxscan.jpeg "Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]")
Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]
The Madras High Court held that custom duty is applicable on Re-export of imported goods, which are exported beyond the period of 12 months. The issue for consideration was that whether the goods...
![Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Customs-Duty-Re-export-Imported-Goods-Madras-High-Court-Taxscan.jpg "Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]")
Hiring of workover rigs can’t be taxed under the category of ‘Maintenance, Management and Repair service’: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that the service of Hiring of workover rigs can not be taxed under the category of ‘Maintenance, Management and Repair...
![Hiring of workover rigs can’t be taxed under the category of ‘Maintenance, Management and Repair service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/workover-rigs-Maintenance-Management-Repair-service-CESTAT-Taxscan.jpg "Hiring of workover rigs can’t be taxed under the category of ‘Maintenance, Management and Repair service’: CESTAT [Read Order]")
Rule 6 (3) of the CCR, 2004 can’t be invoked when Goods supplied under SFIS Scheme were dutiable and not exempted goods: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Chandigarh Bench held that Rule 6 (3) of the CCR, 2004 can not be invoked when Goods supplied under the Served From India Scheme...
![Rule 6 (3) of the CCR, 2004 can’t be invoked when Goods supplied under SFIS Scheme were dutiable and not exempted goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/CCR-SFIS-Scheme-dutiable-exempted-goods-CESTAT-Taxscan.jpg "Rule 6 (3) of the CCR, 2004 can’t be invoked when Goods supplied under SFIS Scheme were dutiable and not exempted goods: CESTAT [Read Order]")
Assessee eligible to avail Credit on Outward Transportation from place of removal upto a certain point, be it a depot or Customer’s Premises: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Kolkata Bench held that the assessee eligible to avail credit on outward transportation from place of removal upto a certain point, be...
![Assessee eligible to avail Credit on Outward Transportation from place of removal upto a certain point, be it a depot or Customer’s Premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Assessee-credit-transportation-depot-customers-premises-CESTAT-Taxscan.jpg "Assessee eligible to avail Credit on Outward Transportation from place of removal upto a certain point, be it a depot or Customer’s Premises: CESTAT [Read Order]")