![Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Fabrication-and-Erection-Service-for-Installation-of-SMS-Plant-Modernization-Renovation-or-Repair-CESTAT-TAXSCAN.jpg "Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under Modernization, Renovation or Repair Under CCR: CESTAT [Read Order]")
Cenvat Credit allowable on Fabrication and Erection Service for Installation of SMS Plant which falls under 'Modernization, Renovation or Repair ' Under CCR: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that Cenvat Credit is allowable on fabrication and...
![Delay of 253 Days in Granting Refund of Customs Duty: CESTAT Confirms Interest at 6% for Delay upto Date of Sanctioning Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delay-of-253-Days-in-Granting-Refund-of-Customs-Duty-CESTAT-Confirms-Interest-Delay-upto-Date-of-Sanctioning-Refund-TAXSCAN.jpg "Delay of 253 Days in Granting Refund of Customs Duty: CESTAT Confirms Interest at 6% for Delay upto Date of Sanctioning Refund [Read Order]")
![Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Scrap-Generated-During-Manufacture-Removed-Payment-of-Excise-Duty-for-Job-Work-CESTAT-TAXSCAN.jpg "Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]")
![Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Label-on-Payment-receipt-as-Security-Deposits-not-Relevant-Evidence-CESTAT-orders-Fresh-Adjudication-on-Vodafone-Ideas-Service-Tax-Evasion-Case-TAXSCAN.jpg "Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]")
![Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payments-observation-Claim-Customs-Duty-Refund-Customs-Duty-Refund-Claim-of-Customs-Duty-Refund-CESTAT-Taxscan.jpg "Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]")
Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is not an ingredient of Section 114 Customs Act and imposed a penalty of Rs 50,000 on...
![Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Customs-Act-CESTAT-Imposes-Penalty-CHA-on-Aiding-Export-of-Red-Sanders-Wood-Pillars-and-Top-TAXSCAN.jpg "Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]")
Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency...
![Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Job-Fabrication-service-category-of-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]")
MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Management, Maintenance and Repair (MMR) Service will be Treated as Exempted Service When the Service...
![MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/MMR-Service-Treated-as-Exempted-Service-Service-Provider-did-not-Receive-full-Convertible-Foreign-Exchange-Time-Period-Provided-under-Statute-CESTAT-TAXSCAN.jpg "MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]")
Second-Hand Goods are Restricted for Import Under Foreign Trade Policy: CESTAT Imposes Customs Duty Demand
The Bangalore Bench of the Customs, Excise and Service Tax (CESTAT), imposed customs duty demand and held that second-hand goods are restricted for import under Foreign Trade Policy. The appellant...
Inference as to Certificate of Origin cannot be Merely Drawn from Bill of Lading: CESTAT grants Customs Duty Exemption
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption and observed that Inference as to certificate of origin cannot be merely drawn...
Payment for Manufacturing Activities Undertaken on Job Work basis is not Manpower Recruitment or Supply Agency Service: CESTAT
A Division Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench observed that the payment for manufacturing activities undertaken on job work basis is not...
Activity of Fabrication of Tugs and Barges out of Raw Material not Classifiable under Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that activity of fabrication of tugs and barges out of raw material not...
