![Onsite Support Service Rendered by the US branch office of CTS USA to its AE situated Outside India is an Exempted Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Onsite-Support-Service-Rendered-US-branch-office-CTS-USA-its-�AE-situated-Outside-India-Exempted-Service-CESTAT.jpg "Onsite Support Service Rendered by the US branch office of CTS USA to its AE situated Outside India is an Exempted Service: CESTAT [Read Order]")
Onsite Support Service Rendered by the US branch office of CTS USA to its AE situated Outside India is an Exempted Service: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that onsite support service rendered by the US branch...
![Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cenvat-Credit-Allowable-on-Warranty-Services-Included-in-Assessable-Value-of-Final-Product-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]")
![Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Leviable-Legal-Professional-Charges-BAS-CESTAT-TAXSCAN.jpg "Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]")
![LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/LDT-Relevant-Factor-Determine-Assessable-Value-of-Goods-CESTAT-Differential-Duty-Demand-Taxscan.jpg "LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]")
![Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-Value-Importer-Assessable-Value-rejected-Specific-Customs-Valuation-Rules-CESTAT-TAXSCAN.jpg "Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on import shall be invalid without modification of...
![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the capital goods for import once registered with the Project Report is irreversible and Concurrent Exemptions...
![Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/capital-goods-for-import-capital-goods-import-Project-Report-Irreversible-Project-Report-Concurrent-Exemptions-Project-Rate-CESTAT-taxscan.jpg "Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]")
Intermediate Goods can be cleared without duty payment only on Condition of Clearing them as Final Product within Six Months: CESTAT directs to Pay Interest In Delayed Payment
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that intermediate goods can be cleared without duty payment only on condition of clearing them as the final...
Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed customs duty demand and observed that the adjudication order passed without allowing cross-examination...
![Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjudication-Order-Passed-without-Allowing-Cross-Examination-Violation-of-Natural-Justice-CESTAT-quashes-Customs-Duty-Demand-CESTAT-Customs-Duty-Taxscan.jpg "Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand [Read Order]")
Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]
In a significant ruling in favour of Vodafone idea ltd, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that provision as per the Generally Accepted...
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the rejection order of the refund claim of sugar cess in the absence of evidence showing the...
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")