![Refund of Educational Cess and Secondary & Higher Educational Cess: J&K HC dismisses Appeal by GST Dept filed with Delay of 1359 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Refund-Educational-Cess-Refund-of-Educational-Cess-and-Secondary-Higher-Educational-Cess-Jammu-and-Kashmir-and-Ladakh-High-Court-taxscan.jpg "Refund of Educational Cess and Secondary & Higher Educational Cess: J&K HC dismisses Appeal by GST Dept filed with Delay of 1359 days [Read Order]")
Refund of Educational Cess and Secondary & Higher Educational Cess: J&K HC dismisses Appeal by GST Dept filed with Delay of 1359 days [Read Order]
The Jammu and Kashmir and Ladakh High Court dismissed appeal filed by the GST Department with a delay of 1359 days in the matter of refund of...
![‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Trading-Activity-CENVAT-Credit-Rules-CENVAT-Credit-CESTAT-Exempted-Service-Taxscan.jpg "‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]")
![CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-of-Service-Tax-CENVAT-Credit-Service-Tax-Common-Inputs-Services-Attributable-Common-Inputs-Services-Inputs-Services-Trading-Activity-CESTAT-Taxscan.jpg "CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
![No Liability to Pay Customs Duty for Clearance of Part of Dryer Prior to Rescinding of Central Excise Circular: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Liability-to-Pay-Customs-Duty-Clearance-of-Part-of-Dryer-Prior-to-Rescinding-Central-Excise-Circular-CESTAT-TAXSCAN.jpg "No Liability to Pay Customs Duty for Clearance of Part of Dryer Prior to Rescinding of Central Excise Circular: CESTAT [Read Order]")
Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]
The Chennai Bench of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in a recent ruling held that Service Tax exemption under section 65(105)(zzz) of the Finance Act, 1994 is...
![Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Exemption-Finance-Act-is-allowable-Building-or-its-Part-Land-and-Used-for-Car-Parking-CESTAT-TAXSCAN.jpg "Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]")
CENVAT Credit of Excise Duty allowable on Railway line Outside the Factory which Exclusively used for Handling of Material used in Manufacture of Final Products: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty allowable on the railway line was outside the factory and exclusively...
![CENVAT Credit of Excise Duty allowable on Railway line Outside the Factory which Exclusively used for Handling of Material used in Manufacture of Final Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-of-Excise-Duty-Allowable-on-Railway-line-Outside-the-Factory-which-Exclusively-used-for-Handling-of-Material-Used-in-Manufacture-of-Final-products-CESTAT-TAXSCAN.jpg "CENVAT Credit of Excise Duty allowable on Railway line Outside the Factory which Exclusively used for Handling of Material used in Manufacture of Final Products: CESTAT [Read Order]")
Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal,(CESTAT) has held that authorised operations of tyre manufacturing consumed outside Special Economic Zones (SEZ) are valid,...
![Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Authorised-Operations-of-Tyre-Manufacturing-Consumed-Outside-SEZ-Service-Tax-Demandable-CESTAT-TAXSCAN.jpg "Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]")
No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the commercial or industrial construction services undertaken for the government for non-commercial...
![No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Commercial-or-Industrial-Construction-Service-undertaken-for-Government-for-Non-commercial-purpose-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]")
Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]
In a recent case, the Supreme Court of India held that the manufacture of veterinary products which fall under the category of ‘intravenous fluid’ was eligible for exempt from excise duty under...
![Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Manufacture-Veterinary-Products-Intravenous-Fluid-Eligible-Exemption-Excise-Duty-Exemption-Notification-SC-TAXSCAN.jpg "Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]")
Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]
The Delhi Bench of Customs Excise & Service Tax Appellate Tribunal (CESTAT) has held that an extended period of limitation is invokable on failure to file st-3 returns with malafide intention to...
![Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Invokable-on-Failure-File-ST-3-Returns-with-Malafide-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]")
Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no excise duty was leviable tools and die development charges based on the export of rough forgings....
![Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Not-Leviable-on-Tools-Die-Charges-Based-on-Export-Rough-Forgings-CESTAT-TAXSCAN.jpg "Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]")