![Denial of Modvat Credit not sustainable without substantiating with Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Modvat-Credit-corroborative-evidence-CESTAT-taxscan.jpeg "Denial of Modvat Credit not sustainable without substantiating with Corroborative Evidence: CESTAT [Read Order]")
Denial of Modvat Credit not sustainable without substantiating with Corroborative Evidence: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of Modvat credit was not sustainable...
![Charge of Clandestine Removal not sustained in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/corroborative-evidence-CESTAT-taxscan.jpeg "Charge of Clandestine Removal not sustained in the absence of Corroborative Evidence: CESTAT [Read Order]")
![Contract of Supply of Goods cant be classifiable under Commercial or Industrial Construction, demand of Service Tax not sustainable: CESTAT quashes demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Contract-Commercial-or-Industrial-Construction-demand-of-service-tax-CESTAT-demand-taxscan.jpeg "Contract of Supply of Goods cant be classifiable under Commercial or Industrial Construction, demand of Service Tax not sustainable: CESTAT quashes demand [Read Order]")
![Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Demand-for-service-tax-income-tax-returns-profit-and-loss-accounts-CESTAT-penalty-taxscan.jpeg "Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]")
![Construction and Works Contract used for Renovation of existing factory is Input Service: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Construction-and-works-contract-Input-Service-CESTAT-Cenvat-Credit-taxscan.jpeg "Construction and Works Contract used for Renovation of existing factory is Input Service: CESTAT allows Cenvat Credit [Read Order]")
Reliance on retracted Statements, Documents retrieved from Computer without following due procedure is invalid: CESTAT [Read Order]
Reliance on retracted statements, documents retrieved from computer without following due procedure is invalid, so was held by Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai. ...
![Reliance on retracted Statements, Documents retrieved from Computer without following due procedure is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/retracted-statements-documents-computer-CESTAT-taxscan.jpeg "Reliance on retracted Statements, Documents retrieved from Computer without following due procedure is invalid: CESTAT [Read Order]")
CESTAT upholds Benefit of Duty Exemption on Import of Aircraft for Non-Scheduled (passenger) Services [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has upheld the benefit of duty exemption on the import of aircraft for non-scheduled (passenger) services. The...
![CESTAT upholds Benefit of Duty Exemption on Import of Aircraft for Non-Scheduled (passenger) Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/CESTAT-Duty-Exemption-Import-Aircraft-Non-Scheduled-Services-taxscan.jpg "CESTAT upholds Benefit of Duty Exemption on Import of Aircraft for Non-Scheduled (passenger) Services [Read Order]")
Goods and Wire Rods have been cleared for payment of duty on value fixed by TISCO: CESTAT grants Relief to Indian Steel and Wire Products Ltd [Read Order]
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata granted relief to Indian Steel and Wire Products Ltd on the ground that Goods and Wire Rods have been cleared for payment of duty...
![Goods and Wire Rods have been cleared for payment of duty on value fixed by TISCO: CESTAT grants Relief to Indian Steel and Wire Products Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Goods-and-Wire-Rods-payment-of-duty-TISCO-CESTAT-Indian-Steel-and-Wire-Products-Ltd-taxscan.jpeg "Goods and Wire Rods have been cleared for payment of duty on value fixed by TISCO: CESTAT grants Relief to Indian Steel and Wire Products Ltd [Read Order]")
Credit of GTA Service can be allowed from the Place of Removal to, to the place of Removal: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the credit of GTA service can be allowed from the place of removal to to the place of removal. The...
![Credit of GTA Service can be allowed from the Place of Removal to, to the place of Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Credit-GTA-service-place-of-removal-CESTAT-taxscan.jpeg "Credit of GTA Service can be allowed from the Place of Removal to, to the place of Removal: CESTAT [Read Order]")
Proceedings from SCN till finality against Assessee not culminating in reasonable time stands vitiated: CESTAT sets aside 14 years long proceeding [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata sets aside 14 yearlong proceedings against the assessee and held that Proceedings from SCN till finality against the assessee...
![Proceedings from SCN till finality against Assessee not culminating in reasonable time stands vitiated: CESTAT sets aside 14 years long proceeding [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Proceedings-SCN-assessee-CESTAT-taxscan.jpeg "Proceedings from SCN till finality against Assessee not culminating in reasonable time stands vitiated: CESTAT sets aside 14 years long proceeding [Read Order]")
No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad sets aside extended period of limitation under proviso to Section 73(1) of the Finance Act as there was no deliberate...
![No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ST-Returns-CESTAT-period-of-limitation-Finance-Act.jpg "No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]")