![No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/service-tax-Renting-of-immovable-property-Leasehold-Right-cestat-TAXSCAN.jpg "No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]")
No service tax Leviable under “Renting of immovable property” to Sub-lease of Property if Leasehold Right are Permanently Assigned : CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sub-lease of immovable property and the leasehold...
![CESTAT quashes Service Tax Demand on Execution of Sub-Lease of Vacant Land under ‘Renting of Immovable property Service’ on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Sub-Lease-Vacant-Land-Renting-Immovable-property-Service-TAXSCAN.jpg "CESTAT quashes Service Tax Demand on Execution of Sub-Lease of Vacant Land under ‘Renting of Immovable property Service’ on ground of Limitation [Read Order]")
![CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Refund-claim-Import-of-Shoes-Allegation-taxscan.jpg "CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]")
![CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Excise-Duty-Final-Products-are-Destroyed-Course-of-Testing-CESTAT-taxscan.jpg "CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]")
![Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maruti-Suzuki-CESTAT-Excise-Duty-Demand-Manufacture-of-Motor-Vehicles-Spares-and-Components-Limitation-taxscan.jpg "Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]")
CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on receiving incentives amount on the ground of non-inclusion of activity under...
![CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Receiving-Incentive-ground-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the data received from the pen drive cannot be admitted as evidence, and demand of excise duty cannot be...
![No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan-1.jpg "No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]")
CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 on clandestine manufacture and...
![CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Act-Clandestine-Manufacture-Ferro-Silico-Manganese-Absence-of-Relevant-Evidence-taxscan.jpg "CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]")
No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no testimony of a witness can be treated as a relevant piece of material or evidence which does not...
![No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Testimony-of-Witness-Relevant-Evidence-Central-Excise-Act-CESTAT-taxscan.jpg "No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]")
CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on clandestine clearance of ferro silico manganese on the grounds of absence of...
![CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Excise-Duty-Demand-Clandestine-clearance-Ferro-Silico-Manganese-Corroborative-Evidence-TAXSCAN.jpg "CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]")
Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Frequency converter/Variable- frequency Drive (VFD) used for controlling the rotational speed of...
![Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Variable-Frequency-Drive-Controlling-Rotational-Speed-AC-Electric-Motor-Electric-inverter-CESTAT-TAXSCAN.jpg "Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]")
No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit cannot reversed before clearance/removal of the goods. Alfa Laval (India)...
![No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Reversal-of-CENVAT-Credit-of-Excise-Duty-prior-to-Clearance-or-Removal-of-Goods-CESTAT-TAXSCAN.jpg "No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]")