![Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-leviable-on-Corporate-Guarantee-Credit-Protection-Fee-CESTAT-Service-Tax-taxscan.jpg "Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]")
Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is leviable on ‘corporate guarantee’...
![No penalty under Central Excise Rule 26 if no Malafide Intention to Evade Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-penalty-under-Central-Excise-Rule-Malafide-Intention-Evade-Duty-CESTAT-taxscan.jpg "No penalty under Central Excise Rule 26 if no Malafide Intention to Evade Duty: CESTAT [Read Order]")
![Sales Promotion and Technical Pre Sales Support Services provided by Subsidiary to Oracle is Export of Services: CESTAT quashes Rs 17 crores Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Sales-Promotion-Technical-Pre-Sales-Services-Subsidiary-Oracle-Export-Services-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Sales Promotion and Technical Pre Sales Support Services provided by Subsidiary to Oracle is Export of Services: CESTAT quashes Rs 17 crores Service Tax Demand [Read Order]")
![Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Illegal-Importation-of-Battery-Ammonium-Chloride-through-Mis-Declaration-CESTAT-upholds-Penalty-Ammonium-Chloride-Customs-Act-taxscan.jpg "Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]")
![CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CA-Certificate-Incidence-of-Excise-Duty-CESTAT-IOC-Excise-Duty-CESTAT-Grants-Relief-to-IOC-taxscan.jpg "CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]")
Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) remanded matter for determining value verification of prices of actually sold goods not possible in...
![Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Verification-of-Prices-Actually-Sold-Goods-absence-of-Evidence-CESTAT-Determining-Value-taxscan.jpg "Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]")
Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that excess amount paid in service tax can be adjusted against short payment in Education Cess/Secondary...
![Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Excess-Amount-Paid-in-Service-Tax-Short-Payment-in-Education-Cess-SHE-Cess-Education-Cess-Short-Payment-CESTAT-taxscan.jpg "Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]")
Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that “bus transportation charges” paid by an employer to transport its employees to the workplace do not...
![Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bus-Transportation-Charges-Incurred-by-Employer-Employer-Bus-Transportation-Charges-Employee-Commute-to-Factory-Input-Service-Cenvat-Credit-CESTAT-Cenvat-Credit-taxscan.jpg "Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]")
![No service tax on Reimbursable Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-tax-on-Reimbursable-Expenses-CESTAT-Reimbursable-Expenses-service-tax-taxscan.jpg "No service tax on Reimbursable Expenses: CESTAT [Read Order]")
Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software Services” is classifiable as Business Auxiliary...
![Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Information-Technology-Software-Services-BAS-Cenvat-Credit-CESTAT-taxscan.jpg "Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]")
Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund against unsold goods as the import of timber logs made by the payment of due amount of customs...
![Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Import-of-Timber-Logs-made-by-Payment-Import-of-Timber-Logs-Payment-Customs-Duty-SAD-CESTAT-allows-Refund-against-unsold-goods-taxcan.jpg "Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]")