![CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Penalty-SCN-TAXSCAN.jpg "CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]")
CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench quashed penalty imposed on the appellant on the ground of failure to...
![No Reason for Imposition of Penalty: CESTAT quashes Penalty of Rs. 2 lakhs under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imposition-of-Penalty-CESTAT-Customs-Act-TAXSCAN.jpg "No Reason for Imposition of Penalty: CESTAT quashes Penalty of Rs. 2 lakhs under Customs Act [Read Order]")
![Cenvat Credit Allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure Sharing Agreement with Telecom Operators: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Setting-Up-of-Towers-Setting-Up-of-Shelter-Passive-Infrastructure-Sharing-Agreement-Telecom-Operators-CESTAT-taxscan.jpg "Cenvat Credit Allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure Sharing Agreement with Telecom Operators: CESTAT [Read Order]")
![No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Simultaneous-Rule-6-CCR-CESTAT-TAXSCAN.jpg "No Simultaneous availment of Other options after choosing particular obligation under Rule 6 of CCR: CESTAT [Read Order]")
![Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sub-Contractor-Sub-Contractor-Main-Contractor-Service-Tax-CESTAT-taxscan.jpg "Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]")
Allegation based on Mere Suspicion “Violates Natural Justice and Manifestation Of Arbitrariness”: CESTAT quashes Notice [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed notice on the ground that allegation based on mere suspicion “violates natural justice and manifestation...
![Allegation based on Mere Suspicion “Violates Natural Justice and Manifestation Of Arbitrariness”: CESTAT quashes Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Natural-Justice-and-Manifestation-Of-Arbitrariness-CESTAT-Notice-taxscan.jpg "Allegation based on Mere Suspicion “Violates Natural Justice and Manifestation Of Arbitrariness”: CESTAT quashes Notice [Read Order]")
No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising of Ramesh Nair, Judicial Member and Raju, Technical Member quashed customs duty demand on the ground...
![No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Establishment-Physical-movement-CESTAT-Customs-Duty-demand-TAXSCAN.jpg "No Establishment of Physical Movement or Diversion: CESTAT quashes Customs Duty Demand [Read Order]")
Circulars, though binding on the Department, is not so on the Tribunal: CESTAT Quashes Notice Against DCM Hyundai [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed notice against M/s. DCM Hyundai Ltd, the appellant and held that Circulars, though binding on the...
![Circulars, though binding on the Department, is not so on the Tribunal: CESTAT Quashes Notice Against DCM Hyundai [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Circulars-Department-Tribunal-CESTAT-Notice-DCM-Hyundai-TAXSCAN.jpg "Circulars, though binding on the Department, is not so on the Tribunal: CESTAT Quashes Notice Against DCM Hyundai [Read Order]")
Service Tax Refund Claim can't be rejected when assessee compiled with requirements under Refund Notification: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Chennai Bench has held that a service tax refund claim can't be rejected when assessee compiled with requirements under refund...
![Service Tax Refund Claim cant be rejected when assessee compiled with requirements under Refund Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Refund-Refund-Service-Tax-Refund-Notification-CESTAT-taxscan.jpg "Service Tax Refund Claim cant be rejected when assessee compiled with requirements under Refund Notification: CESTAT [Read Order]")
Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Ahmedabad Bench has held that construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service...
![Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Construction-Gujarat-State-Police-Housing-Corporation-Limited-Service-Tax-CESTAT-taxscan.jpg "Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]")
Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]
A ‘Commission Agent’ is akin to a channel partner in delivery of goods/service, wherein the Principal bears all the risks The New Delhi Bench of the Customs, Excise and Service Tax Appellate...
![Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Collection-Toll-NHAI-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]")
![Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Staff-Welfare-Expenses-CESTAT-taxscan.jpg "Cenvat Credit allowable on Staff Welfare Expenses: CESTAT [Read Order]")