![Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursable-Expense-Subject-Levy-Service-Tax-CESTAT-TAXSCAN.jpg "Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]")
Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), held that the reimbursable expenses are not subject to the levy...
![EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/EOUs-par-with-Importers-Eligible-to-claim-Duty-Exemptions-Central-Excise-Act-CESTAT-TAXSCAN.jpg "EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]")
![No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Mandate-Rule-5-of-CCR-Registration-Condition-Refund-of-Accumulated-Credit-cestat-refund-ccr-taxscan.jpg "No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]")
![CESTAT Upholds Assessment of CVD on Basis of Retail Sale Price for Prepared Glues and Other Prepared Adhesives [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Assessment-of-CVD-Basis-of-Retail-Sale-Price-Prepared-Glues-and-Other-Prepared-Adhesives-sales-price-retail-sales-price-taxscan.jpg "CESTAT Upholds Assessment of CVD on Basis of Retail Sale Price for Prepared Glues and Other Prepared Adhesives [Read Order]")
Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashes excise duty demand allowing transfer of credit to Domestic Tariff Area (DTA) unit after merger, thereby...
![Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/WIPRO-Infrastructure-CESTAT-quashes-excise-duty-demand-allowing-transfer-of-credit-to-DTA-TAXSCAN.jpg "Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]")
ITAT directs to Delete Disallowance of Expenditure incurred towards Exempt Income based on Book Profits [Read Order]
The Income Tax Appellate Tribunal, Chennai Bench, has recently, in an appeal filed before it, directed to delete the disallowance of expenditure incurred towards except income based on book profits. ...
![ITAT directs to Delete Disallowance of Expenditure incurred towards Exempt Income based on Book Profits [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-directs-to-Delete-Disallowance-Expenditure-incurred-towards-Exempt-Income-based-on-Book-Profits-ITAT-TAXSCAN.jpg "ITAT directs to Delete Disallowance of Expenditure incurred towards Exempt Income based on Book Profits [Read Order]")
Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the processes of converting green tea into black tea do not alter basic characteristics and set...
![Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Green-Tea-into-Black-Tea-does-not-alter-Basic-Characteristic-CESTAT-set-aside-Service-Tax-Demand-TAXSCAN.jpg "Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]")
Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]
The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal(CESTAT) held that the service tax under the head ‘Banking and Other Financial Services’ on the fees paid to foreign banks for...
![Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reverse-Charge-Mechanism-not-applicable-on-Service-Tax-for-Banking-Financial-Services-CESTAT-TAXSCAN.jpg "Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]")
No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed an appeal on being barred by limitation as no exact date of receipt of the original orders was noted in...
![No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/receipt.jpg "No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]")
![ITAT Orders Reassessment after Assessee Inadvertently Files ITR in Wrong Form [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/tax-return.jpg "ITAT Orders Reassessment after Assessee Inadvertently Files ITR in Wrong Form [Read Order]")
No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held in partial relief to the assessee that, it was erroneous to invoke Section 40A(3) of the Income Tax Act, 1961 and disallow...
![No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/material-disallowance-ITAT-AO-Purchases-TAXSCAN.jpg "No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]")