![Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Process-Re-Crystallisation-Distillation-Manufacture-Central-Excise-Act-CESTAT-Excise-Duty-Demand-TAXSCAN.jpg "Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]")
Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]
Quashing the excise duty demand the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the process of...
![Squid Liver Powder Classifiable as Other Preparations of Animal Feeding under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Squid-Liver-Powder-Classifiable-Other-Preparations-of-Animal-Feeding-under-Customs-Tariff-Act-CESTAT-TAXSCAN.jpg "Squid Liver Powder Classifiable as Other Preparations of Animal Feeding under Customs Tariff Act: CESTAT [Read Order]")
![Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Grant-of-Licence-to-Operate-and-Run-Hotel-Business-Licence-Hotel-Business-Renting-of-Immovable-Property-Service-CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Service-Tax-taxscan.jpg "Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]")
![Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ignorance-of-Indian-Baggage-Rules-Non-Resident-Indians-of-UK-CESTAT-Penalty-Imposed-taxscan.jpg "Ignorance of Indian Baggage Rules by Non-Resident Indians of UK: CESTAT Reduces Penalty Imposed [Read Order]")
![Chick Drinker, Auto Feeder, Poultry Cage Classifiable under Machinery for Preparing Animal Feeding Stuffs under Customs Excise Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Chick-Drinker-Auto-Feeder-Poultry-Cage-Classifiable-Machinery-Preparing-Animal-Feeding-Stuffs-Customs-Excise-Tariff-Act-CESTAT-TAXSCAN.jpg "Chick Drinker, Auto Feeder, Poultry Cage Classifiable under Machinery for Preparing Animal Feeding Stuffs under Customs Excise Tariff Act: CESTAT [Read Order]")
State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed re-export of rough diamonds and commented that State must restrict their statutory intervention only...
![State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/State-Must-Restrict-Statutory-Intervention-Only-within-Intent-of-Statute-CESTAT-Allows-Re-Export-Rough-Diamonds-TAXSCAN.jpg "State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]")
Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand thereby noting that packed goods before sterilization are semi-finished goods. ...
![Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Packed-Goods-before-Sterilization-Semi-Finished-Goods-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]")
Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that demand of amount on exempted service in terms of rule 6 of Cenvat Credit is not allowable when the...
![Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Amount-Exempted-Service-in-Terms-Cenvat-Credit-Allowable-Assessee-Paid-Entire-CESTAT-TAXSCAN.jpg "Demand of Amount on Exempted Service in Terms of Rule 6 of Cenvat Credit Not Allowable when Assessee Paid Back the Entire Cenvat Credit along with interest: CESTAT [Read Order]")
Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit was allowable for Products used for providing Output Services as Cement and Steel are...
![Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cement-Steel-Directly-Used-in-Commercial-Industrial-Construction-Services-Cenvat-Credit-allowable-Products-providing-Output-Services-CESTAT-TAXSCAN.jpg "Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]")
Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that service tax exemption is allowable on the commission received about general insurance under the...
![Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Exemption-allowable-Commission-Received-Relation-�General-Insurance-Under-Governments-Various-Schemes-CESTAT-TAXSCAN.jpg "Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]")
Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without...
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")