![Refund on Unutilised Cenvat Credit Calculated as Per Prescribed Format Under Cenvat Credit Rules: CESTAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-on-Unutilised-Cenvat-Credit-Prescribed-Format-Under-Cenvat-Credit-Rules-Cenvat-Credit-Cenvat-Credit-Rules-CESTAT-allows-Refund-CESTAT-Refund-Taxscan.jpg "Refund on Unutilised Cenvat Credit Calculated as Per Prescribed Format Under Cenvat Credit Rules: CESTAT allows Refund [Read Order]")
Refund on Unutilised Cenvat Credit Calculated as Per Prescribed Format Under Cenvat Credit Rules: CESTAT allows Refund [Read Order]
In a recent case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the refund on Unutilised Cenvat Credit...
![Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Manufacturing-of-Valves-Based-Fixed-Remuneration-Remuneration-Tonnage-Basis-No-Service-Tax-Leviable-under-MRSA-Service-MRSA-Service-Service-Tax-CESTAT-Taxscan.jpg "Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]")
![CESTAT allows Customs Exemption on Polyethylene (PET) granules as It was used as Testing Moulds which fall under Input Category [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-allows-Customs-Exemption-on-Polyethylene-CESTAT-CESTAT-allows-Customs-Exemption-Customs-Exemption-Polyethylene-Testing-Moulds-Input-Category-Input-Category-taxscan.jpg "CESTAT allows Customs Exemption on Polyethylene (PET) granules as It was used as Testing Moulds which fall under Input Category [Read Order]")
![Goods used as Input Should be Duty Paid for Availing MODVAT credit u/s 57A of Central Excise Rules : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Modified-value-added-tax-credit-service-tax-Goods-Inputs-Section-57A-of-Central-Excise-Rules-1944-CESTAT-central-excise-rules-MODVAT-taxscan.jpg "Goods used as Input Should be Duty Paid for Availing MODVAT credit u/s 57A of Central Excise Rules : CESTAT [Read Order]")
Rental Income Received Separately by Each Co-Owner Below the Threshold Limit is not subject to Levy of Service Tax: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that rental income received separately by each co-owner below the threshold limit is subject to the levy...
![Rental Income Received Separately by Each Co-Owner Below the Threshold Limit is not subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Co-Owner-Threshold-Limit-Levy-of-Service-Tax-CESTAT-rental-income-income-taxscan.jpg "Rental Income Received Separately by Each Co-Owner Below the Threshold Limit is not subject to Levy of Service Tax: CESTAT [Read Order]")
No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that penalty under section 76 of the Finance Act, 1994 in the absence of elements of fraud, collusion...
![No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Finance-Act-in-absence-Element-of-Fraud-Collusion-Wilful-suppression-of-fact-CESTAT-TAXSCAN.jpg "No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]")
Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the Cancellation and Revocation of Central Excise Registration are Infructuous, Meaningless and Irrelevant...
![Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cancellation-Revocation.-Central-Excise-Registration-Infructuous-Meaningless-GST-Regime-Introduction-of-GST-Regime-gst-CESTAT-taxscan.jpg "Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]")
Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]
In the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the total Cenvat credit for the purpose of formula under Rule 6 (3A) of Cenvat Credit Rules, 2004 is...
![Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Total-Cenvat-Credit-Purpose-of-Formula-CESTAT-Customs-excise-service-tax-TAXSCAN.jpg "Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]")
Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that interest is not chargeable if credit has been taken but not utilised and subsequently reversed. ...
![Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-CESTAT-Interest-Not-Chargeable-taxscan.jpg "Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]")
Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that service tax not leviable on delayed payment charges collected from customers wef 01.07.2012 The...
![Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Service-Tax-not-Leviable-on-Delayed-Payment-Payment-Charges-Customers-CESTAT-taxscan.jpg "Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]")
CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of the service tax refund claim made on receipt of reimbursement from overseas importer. The...
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")