![Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Pandal-and-Shamiana-services-CESTAT-taxscan.jpg "Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]")
Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on “Pandal and Shamiana...
![Cenvat Credit is allowable on Works Contract Service, Construction Service, Consultancy, and Fire Protection Service used for Construction of Immovable Property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Cenvat-credit-Works-Contract-Service-Construction-Service-Consultancy-Fire-Protection-Service-Construction-Immovable-Property-CESTAT-taxscan.jpeg "Cenvat Credit is allowable on Works Contract Service, Construction Service, Consultancy, and Fire Protection Service used for Construction of Immovable Property: CESTAT [Read Order]")
![CESTAT sets aside Service Tax Demand on Reimbursement of Water, Electricity, and Diesel Charges from Tenant to Landlord [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CESTAT-Service-Tax-Demand-Water-Electricity-Diesel-Tenant-Landlord-taxscan.jpg "CESTAT sets aside Service Tax Demand on Reimbursement of Water, Electricity, and Diesel Charges from Tenant to Landlord [Read Order]")
![Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Cenvat-Credit-Capital-Goods-CESTAT-taxscan.jpeg "Cenvat Credit availed on Capital Goods is allowable when Capital Goods are removed, either used or not: CESTAT [Read Order]")
![Penalty will not Sustain after Deletion of disallowance of Area-based Exemption as per Excise Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Penalty-disallowance-Area-based-Exemption-Excise-Notification-CESTAT-taxscan.jpg "Penalty will not Sustain after Deletion of disallowance of Area-based Exemption as per Excise Notification: CESTAT [Read Order]")
Duty paid on Transformer received from Customer allowable as CENVAT Credit under rule 16: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai bench has held that duty paid on transformer received from the customer allowed as CENVAT credit under rule 16. The...
![Duty paid on Transformer received from Customer allowable as CENVAT Credit under rule 16: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Duty-transformer-customer-CENVAT-credit-CESTAT-taxscan.jpg "Duty paid on Transformer received from Customer allowable as CENVAT Credit under rule 16: CESTAT [Read Order]")
Providing trained Manpower to Overseas Customers is not an Intermediary: CESTAT allows Refund claims under provision of CENVAT Credit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that providing trained manpower to overseas customers is not an intermediary and allowed refund claims under the provision...
![Providing trained Manpower to Overseas Customers is not an Intermediary: CESTAT allows Refund claims under provision of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/trained-manpower-overseas-customers-CESTAT-refund-CENVAT-Credit-taxscan.jpg "Providing trained Manpower to Overseas Customers is not an Intermediary: CESTAT allows Refund claims under provision of CENVAT Credit [Read Order]")
Extended Period of Limitation can be invoked only on wilful suppression to evade the payment of Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad comprising Justice Dilip Gupta, president and Mr Raju, technical member has held that an extended period of limitation can...
![Extended Period of Limitation can be invoked only on wilful suppression to evade the payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/period-payment-service-tax-CESTAT-taxscan.jpeg "Extended Period of Limitation can be invoked only on wilful suppression to evade the payment of Service Tax: CESTAT [Read Order]")
![Period of Depreciation should extend up to Date of Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/depreciation-payment-duty-CESTAT-taxscan.jpg "Period of Depreciation should extend up to Date of Payment of Duty: CESTAT [Read Order]")
Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that no revaluation without further investigation and evidence in contrary since invoice of the manufacturer is...
![Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Invoice-Manufacturer-Transaction-Value-Revaluation-Investigation-Evidence-CESTAT-taxscan.jpg "Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]")
![CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CENVAT-Credit-Invoices-CESTAT-taxscan.jpeg "CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]")
Import of Boats for Tourism Purpose classifiable as 'Excursion Boats', Eligible for Customs Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has allowed customs exemption for the import of motorboats to be used for tourism purpose. The assessee, M/s....
![Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Import-Boats-Tourism-Excursion-Boats-Customs-Exemption-CESTAT-taxscan.jpg "Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]")