![Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-Principal-Manufacturer-Cost-of-Parts-Supplied-value-of-Job-Work-taxscan.jpg "Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]")
Cost of Parts Supplied by Principal Manufacturer not Part of Job Worker’s Assessable Value: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ),Ahmedabad Bench, delivered a significant ruling, holding that assessable value of...
![Processing of Barley into Malted Barley Attracts 5% GST as Job Work in Relation to Food and Food Products: CBIC Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/11/Processing-of-Barley-into-Malted-Barley-Attracts-GST-Job-Work-in-Relation-to-Food-and-Food-Products-CBIC-Clarifies-TAXSCAN.jpg "Processing of Barley into Malted Barley Attracts 5% GST as Job Work in Relation to Food and Food Products: CBIC Clarifies [Read Circular]")
![Manufacture of Sugar Syrup is not Marketable and Not liable to pay Duty: CESTAT quashes Demand of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Not-liable-to-pay-Duty-liable-pay-Duty-Manufacture-of-Sugar-Syrup-Sugar-Syrup-Marketable-CESTAT-quashes-Demand-of-Duty-CESTAT-Demand-of-Duty-taxscan.jpg "Manufacture of Sugar Syrup is not Marketable and Not liable to pay Duty: CESTAT quashes Demand of Duty [Read Order]")
![Adjustment Against Bad and Doubtful Debts Amounts to Actual Writing Off of Bad Debts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Adjustment-Adjustment-Against-Bad-and-Doubtful-Debts-Doubtful-Debts-Bad-Debts-ITAT-Income-Tax-taxscan.jpg "Adjustment Against Bad and Doubtful Debts Amounts to Actual Writing Off of Bad Debts: ITAT [Read Order]")
![Deputing of own employees for specified job works cannot be held as Manpower Supply Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/employees-job-works-Manpower-Supply-Services-Manpower-Supply-CESTAT-Customs-Excise-Service-Tax-taxscan-.jpg "Deputing of own employees for specified job works cannot be held as Manpower Supply Services: CESTAT [Read Order]")
![Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Job-Work-Expenses-Culpable-Evidence-Culpable-Evidence-with-Revenue-ITAT-Income-Tax-Taxscan-.jpg "Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]")
CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit on common inputs/input services cannot be denied to an assessee who is rendering...
![CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CENVAT-Credit-Common-Inputs-Input-Services-Assessee-Exempted-Services-CESTAT-taxscan.jpg "CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]")
Provision of sec. 68 Cannot be Invoked where Assessee filed Income Tax Return u/s 44AD on Presumptive Basis: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal has held that provision of sec. 68 cannot be invoked where assessee filed return of income under section 44AD on presumptive basis. The...
![Provision of sec. 68 Cannot be Invoked where Assessee filed Income Tax Return u/s 44AD on Presumptive Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Assessee-Return-of-Income-Presumptive-Basis-ITAT-taxscan.jpeg "Provision of sec. 68 Cannot be Invoked where Assessee filed Income Tax Return u/s 44AD on Presumptive Basis: ITAT [Read Order]")
No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no excise duty on goods manufactured on job work basis from old and used goods supplied by the...
![No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excise-Duty-Goods-Manufactured-Job-Work-Goods-Supplied-Principal-Supplier-CESTAT-taxscan.jpg "No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]")
Sending of Raw Materials for Manufacture of Industrial Gas by IOCL would not qualify 'Job Work': AAR [Read Order]
The Odisha Authority for Advance Rulings (AAR) has held that the activity of sending of raw materials by IOCL for the manufacture of inductrial gas would not qualify ‘job work’ for the purpose of the...
![Sending of Raw Materials for Manufacture of Industrial Gas by IOCL would not qualify Job Work: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Raw-Materials-Manufacture-Industrial-Gas-IOCL-Job-Work-AAR-Taxscan.jpeg "Sending of Raw Materials for Manufacture of Industrial Gas by IOCL would not qualify Job Work: AAR [Read Order]")