![Relief to ESSA Exports: CESTAT deems seized goods to be ‘scrap’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ESSA-Exports-CESTAT-Customs-duty-Corroborative-evidence-Imported-pipes-taxscan.jpg "Relief to ESSA Exports: CESTAT deems seized goods to be ‘scrap’ [Read Order]")
Relief to ESSA Exports: CESTAT deems seized goods to be ‘scrap’ [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that the confiscation of goods on the non-payment of customs duty cannot...
![If One Unit of a Manufacturing Firm Claims Excessive CENVAT Credit, Credit Claims of Other Unit Cannot Be Denied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CENVAT-Credit-service-Tax-TAXSCAN.jpg "If One Unit of a Manufacturing Firm Claims Excessive CENVAT Credit, Credit Claims of Other Unit Cannot Be Denied: CESTAT [Read Order]")
![Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Electronic-evidence-Mandatory-procedure-for-electronic-evidence-Customs-Excise-TAXSCAN.jpg "Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]")
![Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-CENVAT-Credit-Service-Tax-TAXSCAN.jpg "Service Tax Paid on Goods Transport Agency Service Eligible for CENVAT Credit: CESTAT [Read Order]")
![Scope of CENVAT credit for Manpower services not restricted solely to manufacturing activities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CENVAT-Scope-of-CENVAT-CESTAT-Manpower-services-taxscan.jpg "Scope of CENVAT credit for Manpower services not restricted solely to manufacturing activities: CESTAT [Read Order]")
Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that flanges are part of Wind Operated Electricity Generators ( WOEG ), under Notification No. 12/2012-Central Excise, dated...
![Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Wind-Operated-Electricity-Generators-Flanges-exemption-Excise-Duty-Exemption-Renewable-energy-CESTAT-taxscan.jpg "Flanges are part of Wind Operated Electricity Generators, eligible for Excise Duty Exemption: CESTAT [Read Order]")
Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench observed that service tax is not leviable on advertising materials like glow sign boards, flex printing etc, on which...
![Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chennai-Service-Tax-Advertising-materials-Service-Tax-on-advertising-materials-Tax-news-TAXSCAN.jpg "Service Tax not leviable on Advertising materials like Glow Sign Boards, Flex Printing etc on which VAT is Paid: CESTAT [Read Order]")
CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the eligibility to avail credit of Service tax paid by advertising agency as input services. The...
![CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chennai-Service-Tax-Advertising-Agency-Availing-credit-of-Service-Tax-Advertising-agency-Service-Tax-Tax-news-TAXSCAN.jpg "CESTAT upholds Eligibility to Avail Credit of Service Tax paid by Advertising Agency as Input Services [Read Order]")
Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]
A two member bench of CESTAT has held that liability of the service tax under reverse charge mechanism will arise only w.e.f. 18.04.2006 in case the services are provided by a person located outside...
![Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Chandigarh-Input-Tax-Credit-Ericsson-India-Tax-Case-Service-from-Foreign-Service-Provider-CESTAT-Decision-on-Ericsson-India-Tax-News-TAXSCAN.jpg "Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]")
SC imposes stay on implementation of order against Anant Automobiles under Section 42(5) of the OVAT Act [Read Order]
A two judge bench of the Supreme Court put a stay on the imposition of fine under section 42(5) of the OVAT Act on Anant Automobiles. The Court is due to hear a Special Leave Petition on the matter....
![SC imposes stay on implementation of order against Anant Automobiles under Section 42(5) of the OVAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-OVAT-Supreme-Court-stay-order-Anant-Automobiles-case-update-Anant-Automobiles-Implementation-stay-on-OVAT-Act-Anant-Automobiles-legal-challenges-TAXSCAN.jpg "SC imposes stay on implementation of order against Anant Automobiles under Section 42(5) of the OVAT Act [Read Order]")
Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) classification of goods under CTH based on CRCL test report is not valid as no facility to test calcite...
![Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Classification-of-Goods-under-CTH-Customs-tariff-heading-CESTAT-Ahmedabad-bench-ruling-CTH-Customs-and-excise-Excise-Calcite-powder-TAXSCAN.jpeg "Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]")
Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the amount of refund when shown as service tax receivable under asset side of trial balance sheet...
![Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-tax-Trial-Balance-Sheet-Asset-Refund-Unjust-Enrichment-Service-Tax-Refund-TAXSCAN.jpg "Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]")