![Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Filing-rectification-Application-rectification-Application-CESTAT-Appeal-taxscan.jpg "Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]")
Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed appeal on the ground that the rectification...
![FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FOB-Value-AO-Truth-or-Accuracy-of-Value-Export-of-Goods-CESTAT-TAXSCAN.jpg "FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]")
![CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Service-Tax-Input-Services-TAXSCAN.jpg "CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]")
![CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-ervice-Tax-demand-Service-Registration-TAXSCAN.jpg "CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]")
![Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-Business-Support-Service-CESTAT-TAXSCAN.jpg "Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]")
![No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-reliable-Evidence-Stentering-of-Fabrics-Fabrics-CESTAT-Duty-demand-Taxscan.jpg "No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]")
Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]
As a relief to Rolex Rings, the Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere non-payment of Service tax or non-discharge of the liability does...
![Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Mere-Non-Payment-of-Service-Tax-or-Non-Discharge-of-the-Liiability-CESTAT-TAXSCAN.jpg "Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]")
Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AC of the Excise Act is not leviable in absence of collusion, wilful...
![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg "Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Exemption and refund of service tax u/s 102 is applicable only to the contract which has...
![Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan-1.jpg "Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]")
![CESTAT quashes order Rejecting Lower Rate of Duty on Breach of S.9D of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Rejecting-Lower-Rate-of-Duty-on-Breach-of-Central-Excise-Act-TAXSCAN.jpg "CESTAT quashes order Rejecting Lower Rate of Duty on Breach of S.9D of Central Excise Act [Read Order]")
No Service Tax Demand in absence of Service Provider-Service recipient relationship: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that no service tax demand in absence of service provider-service recipient relationship. The demand under...
![No Service Tax Demand in absence of Service Provider-Service recipient relationship: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-Demand-Service-Provider-Service-recipient-relationship-CESTAT-TAXSCAN.jpg "No Service Tax Demand in absence of Service Provider-Service recipient relationship: CESTAT [Read Order]")
![Relief to Vedanta Limited: CESTAT grants Cenvat Credit on Supplementary Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Vedanta-Limited-CESTAT-Cenvat-credit-supplementary-invoices-Cenvat-credit-on-supplementary-invoices-taxscan.jpg "Relief to Vedanta Limited: CESTAT grants Cenvat Credit on Supplementary Invoices [Read Order]")