![Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Service-Tax-Based-Audit-Report-of-IOCL-Income-Tax-Departments-information-CESTAT-service-tax-audit-report-income-tax-income-tax-department-Form-26AS-is-not-Valid-valid-taxscan.jpg "Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]")
Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that the demand for service tax based on the audit...
![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]")
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")
![No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Rules-CESTAT-directs-Issue-Refund-Cheque-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]")
![Show Cause Notice Issued to Invalid Address and Order Passed without Intimation for Personal Hearing Is Violative of Natural Justice Principle: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Show-Cause-Notice-Invalid-Address-Intimation-for-Personal-Hearing-Natural-Justice-Principle-taxscan.jpg "Show Cause Notice Issued to Invalid Address and Order Passed without Intimation for Personal Hearing Is Violative of Natural Justice Principle: CESTAT [Read Order]")
CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand on utilizing cenvated inputs in processing on job work undertaken. The...
![CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Excise-Duty-Demand-Excise-Duty-Demand-Cenvated-Inputs-in-Processing-on-Job-Work-Undertaken-Job-Work-Undertaken-Cenvated-Inputs-taxscan.jpg "CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]")
CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand under Works Contract Service and noted that the extended period of limitation is...
![CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Works-Contract-Service-Extended-Period-of-Limitation-is-not-Invokable-taxscan.jpg "CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]")
![Claim of Cenvat Credit cannot be rejected without considering Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Cenvat-Credit-cannot-rejected-without-considering-Evidence-CESTAT-TAXSCAN.jpg "Claim of Cenvat Credit cannot be rejected without considering Evidence: CESTAT [Read Order]")
No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no bar of unjust enrichment is applicable when payment is made by the appellant and allowed the...
![No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Bar-of-Unjust-Enrichment-Applicable-When-Payment-made-by-Appellant-CESTAT-allows-Refund-of-Service-Tax-TAXSCAN.jpg "No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]")
Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]
In a significant case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Entry under section 65(105)(zzd) the Finance Act, 1994 is invokable only for...
![Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Entry-Service-tax-Category-of-Commercial-Industrial-Construction-Industrial-Construction-CESTAT-taxscan.jpg "Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]")
Merely Sending Order-in-Original by Registered Post would not Amount to Valid Communication: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that merely sending an order-in-original by registered post would not amount to valid communication. ...
![Merely Sending Order-in-Original by Registered Post would not Amount to Valid Communication: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Sending-Order-in-Original-by-Registered-Post-Amount-to-Valid-Communication-CESTAT-taxscan.jpg "Merely Sending Order-in-Original by Registered Post would not Amount to Valid Communication: CESTAT [Read Order]")