![Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Boiler-Ash-Sludge-emerged-Byproducts-falls-purview-Rule-CENVAT-Credit-CESTAT-Penalty-Recovery-Demand-TAXSCAN.jpg "Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]")
Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]
The Mumbai bench of the Customs, Excise and Services Tax Appellate Tribunal quashed the penalty imposed on excess recovery demand on boiler ash and...
![Invoice or Challan issued by Provider of Input Service is a Relevant Document for Availing CENVAT credit u/r 9 of CENVAT credit rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Invoice-Challan-Relevant-Document-CENVAT-credit-rules-CESTAT-TAXSCAN-1.jpg "Invoice or Challan issued by Provider of Input Service is a Relevant Document for Availing CENVAT credit u/r 9 of CENVAT credit rules: CESTAT [Read Order]")
![Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacturer-Final-Product-Take-Credit-Excise-Duty-Capital-Goods-Factory-Production-Final-Product-CESTAT-TAXSCAN.jpg "Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]")
![CESTAT Quashes Demand of Service Tax by Commissioner u/s 73(1) of Finance Act on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Demand-of-Service-Tax-by-Commissioner-Demand-of-Service-Tax-CESTAT-Quashes-Demand-Service-Tax-a-Finance-Act-taxscan.jpg "CESTAT Quashes Demand of Service Tax by Commissioner u/s 73(1) of Finance Act on ground of Limitation [Read Order]")
![SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SAD-Exemption-Benefit-Allowable-Imported-Pre-packed-Goods-Meant-Retail-Sale-CESTAT-TAXSCAN.jpg "SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]")
Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of excise duty paid under mistake cannot be denied when it was filed within the time prescribed...
![Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Duty-Paid-Mistake-Denied-filed-Time-Prescribed-CESTAT-TAXSCAN.jpg "Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]")
Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the demand of service tax under the Reverse Charge Mechanism (RCM) on legal charges and non-payment of service...
![Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-Payment-of-Service-Tax-Service-Tax-Service-Provide-in-Non-Taxable-Territory-CESTAT-sets-aside-Demand-of-Service-Tax-RCM-on-Legal-Charges-Demand-of-Service-Tax-taxscan.jpg "Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]")
Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax leviable on wireline logging, perforation and data processing services under “technical...
![Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-tax-leviable-wireline-logging-perforation-data-processing-services-TTA-services-CESTAT-TAXSCAN.jpg "Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]")
![Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Customs-Act-absence-of-Evidence-on-Tax-Evasion-Evidence-Tax-Evasion-CESTAT-taxscan.jpg "Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]")
Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 26(2) of the Central Excise Rules, 2002 does not apply to transactions made...
![Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Central-Excise-Rules-Applicable-Transaction-Before-CESTAT-TAXSCAN.jpg "Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]")
No Service Tax leviable on Charges for Activating Software inbuilt in Telecom System of EPABXÂ when Sales Tax on Same was Paid: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax was leviable on charges for activating software inbuilt into the telecom system of...
![No Service Tax leviable on Charges for Activating Software inbuilt in Telecom System of EPABXÂ when Sales Tax on Same was Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Telecom-System-of-EPABX-Sales-Tax-No-Service-Tax-leviable-on-Charges-for-Activating-Software-Charges-for-Activating-Software-CESTAT.jpg "No Service Tax leviable on Charges for Activating Software inbuilt in Telecom System of EPABXÂ when Sales Tax on Same was Paid: CESTAT [Read Order]")
Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported pre-packaged goods should be intended for retail sale to avail the benefit of Special...
![Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Imported-Pre-packaged-Goods-Retail-Sale-Avail-Benefit-of-SAD-CESTAT-taxscan.jpg "Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]")