![Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Authorised-Operations-of-Tyre-Manufacturing-Consumed-Outside-SEZ-Service-Tax-Demandable-CESTAT-TAXSCAN.jpg "Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]")
Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal,(CESTAT) has held that authorised operations of tyre manufacturing consumed...
![No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Commercial-or-Industrial-Construction-Service-undertaken-for-Government-for-Non-commercial-purpose-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]")
![Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Not-Leviable-on-Tools-Die-Charges-Based-on-Export-Rough-Forgings-CESTAT-TAXSCAN.jpg "Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]")
![Used Digital Multifunction Machine can be Released on Payment of Redemption Fine of 10% and Penalty of 5% of Enhanced Value of Imported goods in Absence of Market Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Used-Digital-Machine-Released-Payment-Redemption-Penalty-Value-Imported-goods-CESTAT-TAXSCAN.jpg "Used Digital Multifunction Machine can be Released on Payment of Redemption Fine of 10% and Penalty of 5% of Enhanced Value of Imported goods in Absence of Market Value: CESTAT [Read Order]")
![Abetment of Excise Duty Allowable When Machines of Manufacturer not Engaged in Manufacturing of Branded and Unmanufactured Tobacco More Than 15 Days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Abetment-Excise-Duty-Machines-Manufacturer-Engaged-manufacturing-branded-unmanufactured-tobacco-CESTAT-TAXSCAN.jpg "Abetment of Excise Duty Allowable When Machines of Manufacturer not Engaged in Manufacturing of Branded and Unmanufactured Tobacco More Than 15 Days: CESTAT [Read Order]")
Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer of chewing tobacco and unmanufactured tobacco is required to pay the compounded...
![Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Manufacturer-Chewing-Tobacco-Unmanufactured-Tobacco-Excise-duty-period-CESTAT-taxscan.jpg "Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: CESTAT [Read Order]")
Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]
In a significant case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund cannot be rejected when the assessee produced sufficient documents...
![Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Refund-Rejected-Assessee-Produced-Sufficient-Documents-Prove-Payment-Service-Tax-CESTAT-TAXSCAN.jpeg "Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]")
![Benefits of Segregation can be allowed only if Imported Scrap Contains Impurities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Benefits-of-Segregation-Imported-Scrap-Contains-Impurities-CESTAT-TAXSCAN.jpg "Benefits of Segregation can be allowed only if Imported Scrap Contains Impurities: CESTAT [Read Order]")
Revenue Enhances Value of Imported Aluminium Powder and Demanded Customs Duty without any Speaking Order: CESTAT directs Re-Consideration [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the revenue for demanding the Customs Duty along with the enhancement value of...
![Revenue Enhances Value of Imported Aluminium Powder and Demanded Customs Duty without any Speaking Order: CESTAT directs Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revenue-Enhances-Value-of-Imported-Aluminium-Powder-Demanded-Customs-Duty-without-any-Speaking-Order-CESTAT-Directs-Re-Consideration-.jpg "Revenue Enhances Value of Imported Aluminium Powder and Demanded Customs Duty without any Speaking Order: CESTAT directs Re-Consideration [Read Order]")
Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the cost of material supplied free by the service recipient was includible in the gross value of works...
![Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Free-Supplies-Materials-Service-Recipient-is-Includible-Gross-Value-of-Works-Contract-Service-CESTAT-TAXSCAN.jpg "Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]")
Relief to Adani Power: CESTAT rules Commissioner (Appeals) has Power to Remand Matter to Adjudicating Authority u/s 35 A of Central Excise Act [Read Order]
In a major relief to Adani Power Ltd, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Commissioner (Appeals) has power to remand matter to...
![Relief to Adani Power: CESTAT rules Commissioner (Appeals) has Power to Remand Matter to Adjudicating Authority u/s 35 A of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Adani-Power-Adani-Power-CESTAT-rules-Commissioner-Appeals-has-Power-to-Remand-Matter-to-Adjudicating-Authority-CESTAT-Taxscan.jpg "Relief to Adani Power: CESTAT rules Commissioner (Appeals) has Power to Remand Matter to Adjudicating Authority u/s 35 A of Central Excise Act [Read Order]")
Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of construction of new buildings or civil structures is classifiable under the category of...
![Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-of-Construction-of-New-Buildings-Civil-Structure-Classifiable-Under-Category-Works-Contract-Service-CESTAT-TAXSCAN.jpg "Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]")