![Relief to ITC: CESTAT sets aside Demand for Excise Duty and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITC-CESTAT-Demand-Excise-Duty-Excise-Penalty-Taxscan.jpg "Relief to ITC: CESTAT sets aside Demand for Excise Duty and Penalty [Read Order]")
Relief to ITC: CESTAT sets aside Demand for Excise Duty and Penalty [Read Order]
As a relief to ITC, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Chennai Bench set aside the demand for excise duty and...
![No Service Tax on Repair and Maintenance Work carried out in Non-Designated Areas: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Repair-and-Maintenance-Work-Non-Designated-Areas-CESTAT-Customs-Excise-Taxscan.jpg "No Service Tax on Repair and Maintenance Work carried out in Non-Designated Areas: CESTAT [Read Order]")
![No Service Tax on Reimbursable Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Reimbursable-Expenses-CESTAT-Customs-Excise-Taxscan.jpg "No Service Tax on Reimbursable Expenses: CESTAT [Read Order]")
![Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Utilized-Credit-Credit-CCR-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]")
![Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Machining-of-Casting-Business-Auxiliary-Service-Taxable-CESTAT-Customs-Excise-Service-Tax-Tax-Manufacture-taxscan.jpg "Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]")
No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that no claim can be made for benefit of Special Additional Duty ( SAD ) exemption notification on...
![No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claim-SAD-Exemption-Notification-Import-Articles-of-Jewellery-Jewellery-Articles-CESTAT-taxscan.jpg "No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]")
![Death of Appellant abates Proceedings: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Death-of-Appellant-Appellant-Customs-Excise-Service-Tax-Taxscan.jpg "Death of Appellant abates Proceedings: CESTAT [Read Order]")
CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed service tax liability on miscellaneous income which was treated as receipts towards construction...
![CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Customs-excise-Service-Tax-Service-Tax-liability-liability-Miscellaneous-Income-Income-Receipts-Construction-Services-Services-Taxscan.jpg "CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]")
Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal quashed the penalty imposed under the Finance Act, 1994 as the litigation was bona fide regarding the nature of the...
![Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bona-fide-Bona-fide-Litigation-Nature-of-Activity-CESTAT-Penalty-Finance-Act-Taxscan.jpg "Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]")
Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]
Central Board of Indirect Tax and Customs has issued a Circular 214/1/2023 -Service Tax dated 28th February 2023 on leviability of Service Tax on the declared service “Agreeing to the obligation to...
![Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liquidated-Damages-Service-Tax-Circular-Relevant-GST-Taxscan.jpg "Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]")
Willful Disobedience of Orders: CESTAT initiates Contempt of Court Proceedings Against Then Commissioner (Appeals) and GST Officer [Read Order]
In a recent development, Lakra, a former Commissioner of Appeals, and AC Subhash Chandra are facing charges of contempt of court for their alleged willful disobedience of orders from the Customs,...
![Willful Disobedience of Orders: CESTAT initiates Contempt of Court Proceedings Against Then Commissioner (Appeals) and GST Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disobedience-of-Orders-Orders-CESTAT-Contempt-of-Court-Court-Proceedings-Commissioner-Appeals-GST-Officer-GST-Taxscan.jpg "Willful Disobedience of Orders: CESTAT initiates Contempt of Court Proceedings Against Then Commissioner (Appeals) and GST Officer [Read Order]")
Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand as there was non-reliance on documentary evidence in Show Cause Notice and observed that it amounts to...
![Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Reliance-on-Documentary-Evidence-SCN-Violation-of-Natural-Justice-Principles-CESTAT-Service-Tax-demand-Taxscan.jpg "Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]")