![Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Corroborative-Evidence-Evidence-Cenvat-Credit-CESTAT-Demand-of-Duty-Plant-and-Mechinery-taxscan.jpg "Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]")
Corroborative Evidence to prove Cenvat Credit not taken on Goods: CESTAT invalidates Demand of Duty on Scrap from Maintenance of Plant & Machinery [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) invalidated the demand of duty on scrap from maintenance...
![Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-pay-Duty-Interest-CESTAT-taxscan.jpg "Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]")
![Balance of credit does not lapse under rule 11(3) as it applies only on absolute Exemption notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Balance-of-credit-Exemption-notification-CESTAT-taxscan.jpg "Balance of credit does not lapse under rule 11(3) as it applies only on absolute Exemption notification: CESTAT [Read Order]")
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")
PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), set aside demand of redemption fine as the Pre-Shipment Inspection (PSI) Certificate furnished as per Appendix...
![PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PSI-Certificate-Appendix-FTP-CESTAT-demand-Redemption-Fine-taxscan.jpg "PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]")
CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench confirmed denial of Cenvat Credit on Secondary and Higher Education Cess under invoice issued by EOU. The appellant...
![CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Cenvat-Credit-Secondary-and-Higher-Education-Cess-Education-Cess-Invoice-EOU-taxscan.jpg "CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]")
No Interest demand in absence of Condition precedent u/s 11AA of Central Excise Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that no interest demand can be made in absence of condition precedent under Section 11AA of Central...
![No Interest demand in absence of Condition precedent u/s 11AA of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-demand-Interest-demand-Central-Excise-Act-Central-Excise-Excise-CESTAT-taxscan.jpg "No Interest demand in absence of Condition precedent u/s 11AA of Central Excise Act: CESTAT [Read Order]")
Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), invalidated order as vague and non -speaking on the ground that there was non-examination of whether service fall under exclusion...
![Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/input-service-CESTAT-order-taxscan.jpg "Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]")
Goods held liable for confiscation, may be released on payment of redemption fine after adjudication: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that goods held liable for confiscation, may be released on payment of redemption fine after...
![Goods held liable for confiscation, may be released on payment of redemption fine after adjudication: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Goods-confiscation-payment-redemption-fine-adjudication-CESTAT-taxscan.jpg "Goods held liable for confiscation, may be released on payment of redemption fine after adjudication: CESTAT [Read Order]")
No Service Tax under the head 'Business Support Services' on Health Care Service by Clinical Establishment: CESTAT [Read Order]
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Service tax under the head “business support services” is not allowable on health care services by the...
![No Service Tax under the head Business Support Services on Health Care Service by Clinical Establishment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-tax-business-support-services-business-Health-Care-service-Health-Care-Clinical-Establishment-CESTAT-taxscan.jpg "No Service Tax under the head Business Support Services on Health Care Service by Clinical Establishment: CESTAT [Read Order]")