![No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/services-developer-SEZ-CESTAT-judicial-precedents-TAXSCAN.jpg "No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]")
No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter to consider judicial precedents that...
![Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Burden-proving-Goods-foreign-Providing-Documentary-Evidence-CESTAT-TAXSCAN.jpg "Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]")
![No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Business-Interest-Buyer-Seller-Sales-Supremecourt-CESTAT-taxscan.jpg "No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]")
![Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Works-Contract-Service-Works-Contract-service-tax-CESTAT-order-of-Supremecourt-taxscan.jpg "Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]")
Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench remanded back matter for fresh adjudication in a matter in relation to the payment of Value...
![Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-of-VAT-works-contract-VAT-CESTAT-taxscan.jpg "Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]")
No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the customs duty exemption and reiterated that there can be no recovery by Customs authorities when...
![No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-authorities-Customs-duty-CESTAT-customs-duty-exemption-taxscan.jpg "No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]")
Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) penalty under rule 15(1) of Cenvat Credit Rules, 2004 for wrong availment of CENVAT credit...
![Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-CENVAT-Credit-on-Technical-Employee-of-Company-wrong-availment-of-CENVAT-Credit-CESTAT-Technical-Employee-of-Company-taxscan.jpg "Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]")
Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund of additional customs duty and noted that Customs Notification on Special Additional Duty (SAD)...
![Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-Notification-Customs-Notification-on-SAD-refund-SAD-refund-filing-refund-claim-CESTAT-refund-customs-duty-taxscan.jpg "Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]")
No Service Tax liability on hire purchase and Financial Lease Agreement entered prior to 16.07.2001, although Payments were received: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench ruled that there is no service tax liability on hire purchase and financial lease agreement entered prior to 16.07.2001,...
![No Service Tax liability on hire purchase and Financial Lease Agreement entered prior to 16.07.2001, although Payments were received: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-liability-agreement-payments-received-CESTAT-TAXSCAN.jpg "No Service Tax liability on hire purchase and Financial Lease Agreement entered prior to 16.07.2001, although Payments were received: CESTAT [Read Order]")
Grounds on which party may seek Condonation of delay cannot change with passage of time: CESTAT allows Service Tax Refund [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed service tax refund and observed that grounds on which party may seek condonation of delay cannot change...
![Grounds on which party may seek Condonation of delay cannot change with passage of time: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/condonation-delay-CESTAT-service-tax-refund-TAXSCAN.jpg "Grounds on which party may seek Condonation of delay cannot change with passage of time: CESTAT allows Service Tax Refund [Read Order]")
![CESTAT Sets aside Demand of Service Tax on Ocean Freight Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Demand-Service-Tax-on-Ocean-Freight-Charges-Demand-of-Service-Tax-Ocean-Freight-Charges-taxscan.jpg "CESTAT Sets aside Demand of Service Tax on Ocean Freight Charges [Read Order]")