Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Cenvat Credit on Service Tax cannot be denied due to Procedural Irregularities: CESTAT allows Cenvat Credit to Reliance HR Services Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-on-Service-Tax-Cenvat-Credit-Service-Tax-Procedural-Irregularities-CESTAT-allows-Cenvat-Credit-CESTAT-Reliance-HR-Services-Ltd-taxscan.jpg "Cenvat Credit on Service Tax cannot be denied due to Procedural Irregularities: CESTAT allows Cenvat Credit to Reliance HR Services Ltd [Read Order]")
![Independent Manufacturer liable to pay Excise Duty on the Marble Slabs Manufactured on Job Work Basis: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Independent-Manufacturer-liable-to-pay-Excise-Duty-Marble-Slabs-Manufactured-on-Job-Work-Basis-CESTAT-directs-Re-adjudication-CESTAT-Re-adjudication-Excise-Duty-Manufacturer-Taxscan.jpg "Independent Manufacturer liable to pay Excise Duty on the Marble Slabs Manufactured on Job Work Basis: CESTAT directs Re-adjudication [Read Order]")
![Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Adjudication-Authority-failed-to-give-the-opportunity-to-submit-Documents-CESTAT-directs-Re-adjudication-Adjudication-Authority-CESTAT-Re-adjudication-Documents-Taxscan.jpg "Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]")
No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on value of sale of books separately identifiable from audited financial...
![No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Service-Tax-on-Value-of-Sale-of-Books-Sale-of-Books-Audited-Financial-Statement-Financial-Statement-Value-of-Sale-of-Books-Separately-Identifiable-from-Audited-Financial-Statement-taxscan.jpg "No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]")
No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]
The Supreme Court has held that no service tax is leviable on user development fees collected by Mumbai International Airport and Hyderabad Airport. The assessees had entered into joint venture...
![No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-on-User-Development-Fee-Collected-Hyderabad-Airport-Mumbai-International-Airport-Supreme-Court-taxscan.jpg "No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]")
![Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Hindalco-Industries-CESTAT-quashes-Central-Excise-Duty-Demand-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-taxscan.jpg "Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]")
No Classification can be made during the Pendency of Misdeclaration Condonation Request: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the classification as Heavy Melting Scrap (HMS), is improper when the assessee admitted...
![No Classification can be made during the Pendency of Misdeclaration Condonation Request: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Classification-can-be-made-during-the-Pendency-of-Misdeclaration-Condonation-Request-Pendency-of-Misdeclaration-Condonation-Request-Condonation-Request-CESTAT-Classification-Taxscan.jpg "No Classification can be made during the Pendency of Misdeclaration Condonation Request: CESTAT [Read Order]")
Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that courier agency, exhibition, insurance and internet service fall under ‘input service’ ...
![Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Courier-Agency-Exhibition-Insurance-and-Internet-Service-Insurance-Internet-Service-Input-Service-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]")
No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), relied on the Supreme Court order wherein it was held that cenvat credit cannot be availed on input services...
![No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-Cenvat-Credit-on-input-services-utilized-for-exempted-services-input-services-exempted-services-trading-goods-CESTAT-SC-order-SC-Supreme-Court-order-Taxscan.jpg "No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]")
100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the 100% penalty is not imposable as duty along with interest and 25% penalty paid when the...
![100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-not-Imposable-as-Duty-along-with-Interest-Penalty-Interest-Penalty-Paid-within-Receipt-of-Order-Order-Receipt-CESTAT-Taxscan.jpg "100% Penalty not Imposable as Duty along with Interest & 25% Penalty Paid within Receipt of Order: CESTAT [Read Order]")