![Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/service-tax-TDS-CESTAT-penalty-taxscan.jpeg "Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]")
Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench consisting of Ramesh Nair, Judicial Member and Raju, Technical Member...
![Pre-Deposit cannot be waived for Financial Grounds: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Pre-Deposit-Financial-Grounds-CESTAT-Appeal-taxscan.jpeg "Pre-Deposit cannot be waived for Financial Grounds: CESTAT dismisses Appeal [Read Order]")
![Show Cause Notice issued by Officers of DGCEI, who are not Proper Officers u/s28(1) of Customs Act: CESTAT holds SCN as bad in law [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Show-cause-notice-DGCEI-Customs-Act-CESTAT-taxscan.jpg "Show Cause Notice issued by Officers of DGCEI, who are not Proper Officers u/s28(1) of Customs Act: CESTAT holds SCN as bad in law [Read Order]")
![Duty paid on Input received used for manufacturing final product is entitled to CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Duty-paid-final-product-CENVAT-Credit-rules-CESTAT-taxscan.jpeg "Duty paid on Input received used for manufacturing final product is entitled to CENVAT Credit: CESTAT [Read Order]")
![Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Demand-TDS-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]")
![Penalty for Forgery of BSI Certificate will sustain on Corroborated Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Penalty-BSI-certificate-corroborated-evidence-CESTAT-taxscan.jpeg "Penalty for Forgery of BSI Certificate will sustain on Corroborated Evidence: CESTAT [Read Order]")
Charges on Undervaluation and Misdeclaration of Goods not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai held that charges on undervaluation and misdeclaration of goods are not sustainable in the absence of corroborative evidence....
![Charges on Undervaluation and Misdeclaration of Goods not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/misdeclaration-of-goods-corroborative-evidence-CESTAT-Taxscan.jpeg "Charges on Undervaluation and Misdeclaration of Goods not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]")
Extended Period of Limitation cannot be invoked when CENVAT Credit availed on Bona Fide belief and acted in Good Faith: Karnataka HC [Read Order]
The division bench of the Karnataka High Court has held that an extended period of limitation cannot be invoked when CENVAT Credit availed on bona fide belief and acted in good faith. The...
![Extended Period of Limitation cannot be invoked when CENVAT Credit availed on Bona Fide belief and acted in Good Faith: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CENVAT-Credit-Bona-Fide-belief-Karnataka-HC-taxscan.jpeg "Extended Period of Limitation cannot be invoked when CENVAT Credit availed on Bona Fide belief and acted in Good Faith: Karnataka HC [Read Order]")
![C & F Agent Service is Admissible Input Service: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CF-Agent-Service-Input-Service-CESTAT-Cenvat-Credit-taxscan.jpeg "C & F Agent Service is Admissible Input Service: CESTAT allows Cenvat Credit [Read Order]")
No Adjustment of Demand from Sanctioned Claim during Pendency of Demand Case before Tribunal: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Ahmedabad bench presided by Mr. Ramesh Nair, Member (Judicial) has held that no adjustment of demand from sanctioned claim during the...
![No Adjustment of Demand from Sanctioned Claim during Pendency of Demand Case before Tribunal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Demand-Claim-Demand-Case-Tribunal-CESTAT-taxscan.jpeg "No Adjustment of Demand from Sanctioned Claim during Pendency of Demand Case before Tribunal: CESTAT [Read Order]")
Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that, the Amount of TCS (Tax Collected at Source) is not additional consideration flowing from buyer...
![Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TCS-chargeable-Excise-Duty-CESTAT-taxscan.jpeg "Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]")