![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]")
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...
![No Service Tax leviable on Charges for Activating Software inbuilt in Telecom System of EPABX 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 EPABX 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]](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]")
![CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Dropping-Demand-CENVAT-Duty-assessee-ground-Genuine-Disclosure-Input-Output-Ratio-TAXSCAN.jpg "CESTAT Upholds Order of Dropping Demand of CENVAT Duty from assessee on ground of Genuine Disclosure of Input-Output Ratio [Read Order]")
Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the charge of clandestine removal of goods computed on mere differences of the audit report and the...
![Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Charge-Clandestine-Removal-Goods-Computed-Differences-Audit-report-Sustainable-CESTAT-TAXSCAN.jpg "Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]")
CESTAT Quashes order of Rejection of CENVAT Credit on Invoices due to Non-falling of Service Rendered within Ambit of Rule 2(l) of CENVAT Credit Rules [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the adjudicating authority for rejecting the CENVAT credit on invoices due to...
![CESTAT Quashes order of Rejection of CENVAT Credit on Invoices due to Non-falling of Service Rendered within Ambit of Rule 2(l) of CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Rejection-CENVAT-Credit-Invoices-Non-falling-Service-Rendered-Ambit-CENVAT-Credit-Rules-TAXSCAN.jpg "CESTAT Quashes order of Rejection of CENVAT Credit on Invoices due to Non-falling of Service Rendered within Ambit of Rule 2(l) of CENVAT Credit Rules [Read Order]")
Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the levy of the service tax on “renting of immovable property services” was constitutionally...
![Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Levy-Service-Tax-Renting-Immovable-Property-Services-Constitutionally-Valid-CESTAT-TAXSCAN.jpg "Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]")
Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]
In the significant case of Reliance Industries, the Supreme Court of India has held that penalty under the Central Excise Act, 1944 on suppression of facts without any valid provision of law...
![Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Excise-Act-Penalty-under-Excise-Act-on-Suppression-of-Facts-Suppression-of-Facts-without-any-Valid-Provision-of-Law-Demanding-it-is-not-Tenable-Supreme-Court-Taxscan.jpg "Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]")
Supply of Transmission Line Accessories and Hardware Fittings Not Manufactured: CESTAT quashes Excise Duty Demand [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)quashed the excise duty demand since the supply of transmission line accessories and hardware fittings are not...
![Supply of Transmission Line Accessories and Hardware Fittings Not Manufactured: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Supply-of-Transmission-Line-Accessories-Supply-Transmission-Line-Accessories-Hardware-Fittings-CESTAT-quashes-Excise-Duty-Demand-Excise-Duty-Demand-taxscan.jpg "Supply of Transmission Line Accessories and Hardware Fittings Not Manufactured: CESTAT quashes Excise Duty Demand [Read Order]")
Allegation of Wrong Availement of Cenvat Credit on Ineligible Services: CESTAT remands back matter [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter in the case of allegation of wrong availement of cenvat credit on ineligible services. ...
![Allegation of Wrong Availement of Cenvat Credit on Ineligible Services: CESTAT remands back matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Allegation-Wrong-Availement-Cenvat-Credit-Ineligible-Services-CESTAT-matter-TAXSCAN.jpg "Allegation of Wrong Availement of Cenvat Credit on Ineligible Services: CESTAT remands back matter [Read Order]")
Concept of Composite Service not applicable when Contract separately Defined Mining Activity and Transportation Activity: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that concept of composite service not applicable when contract separately defined mining activity and...
![Concept of Composite Service not applicable when Contract separately Defined Mining Activity and Transportation Activity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Concept-Composite-Service-applicable-Contract-separately-Mining-Activity-Transportation-CESTAT-TAXSCAN.jpg "Concept of Composite Service not applicable when Contract separately Defined Mining Activity and Transportation Activity: CESTAT [Read Order]")