![Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Meal-Passes-and-Group-Insurance-Services-are-Admissible-Input-Services-CESTAT-Allows-Credit-TAXSCAN.jpg "Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]")
Meal Passes and Group Insurance Services are Admissible Input Services: CESTAT Allows Credit [Read Order]
The Chennai Bench of Customs and Excise and Service Tax Tribunal (CESTAT) has allowed the credit holding that the meal passes and group insurance...
![Cenvat Utilization by Any Unit of Same Entity would not Make Any Loss to Exchequer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-Utilization-by-Any-Unit-of-Same-Entity-would-not-Make-Any-Loss-to-Exchequer-Cenvat-Utilization-Loss-to-Exchequer-Loss-CESTAT-Taxscan.jpg "Cenvat Utilization by Any Unit of Same Entity would not Make Any Loss to Exchequer: CESTAT [Read Order]")
![Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-and-Redemption-Fine-Penalty-Redemption-Fine-Bill-of-Entry-Declared-Value-CESTAT-Penalty-and-Redemption-Fine-Cannot-be-Imposed-Taxscan.jpg "Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]")
![Service Tax not leviable on Clearing and Forwarding Agency Services provided Outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-not-leviable-Service-Tax-Clearing-and-Forwarding-Agency-Services-Forwarding-Agency-CESTAT-taxscan.jpg "Service Tax not leviable on Clearing and Forwarding Agency Services provided Outside India: CESTAT [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 since it was Calculated as Per the Prescribed...
![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]")
Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax leviable under“Manpower Recruitment or Supply Agency Service” (MRSAS) service...
![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]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the customs exemption on polyethene (pet) granules as it was used as testing moulds which fall under the...
![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]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods used as Input should be duty paid and credit of duty paid on the said goods had not been taken...
![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]")