![Input Services used for Setting Up New Unit in Existing Facility Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Kolkata-CENVAT-Credit-Central-Value-Added-Tax-Setting-Up-New-Unit-Eligible-for-CENVAT-Credit-CESTAT-News-CESTAT-Updates-taxscan.jpg "Input Services used for Setting Up New Unit in Existing Facility Eligible for CENVAT Credit: CESTAT [Read Order]")
Input Services used for Setting Up New Unit in Existing Facility Eligible for CENVAT Credit: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in a recent ruling held that services utilized for setting up...
![Service should not be classified as Construction Services or renting of Immovable Property: CESTAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-kolkata-Construction-Services-renting-of-Immovable-Property-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpeg "Service should not be classified as Construction Services or renting of Immovable Property: CESTAT remands Matter [Read Order]")
![No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Hazardous-Materials-import-Statutory-provisions-Pollution-regulations-taxscan.jpg "No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]")
![Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Issuance-SCN-two-years-four-months-Inspection-inappropriate-CESTAT-Excise-Demand-taxscan.jpg "Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand [Read Order]")
Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on interest equivalent on overdraft or cash credit extended by cooperative banks. ...
![Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Service-Tax-Interest-Income-from-Overdraft-Cash-Credit-CESTAT-TAXSCAN-1.jpg "Service Tax Not Payable on Interest Income from Overdraft/Cash Credit Facilities: CESTAT [Read Order]")
Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and held that the rent-free accommodation provided to CISF personnel is not...
![Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Rent-free-Accommodation-CISF-personnel-Additional-Consideration-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]")
Composite Contract of Mining Service cannot be Vivisected to Demand Service Tax: CESTAT sets aside Service Tax Demand [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT ) has held that a composite contract of mining service cannot be vivised to demand service tax and  sets aside...
![Composite Contract of Mining Service cannot be Vivisected to Demand Service Tax: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-CESTAT-Composite-Contract-of-Mining-Service-Contract-of-Mining-Service-CESTAT-on-composite-mining-contracts-Taxscan.jpg "Composite Contract of Mining Service cannot be Vivisected to Demand Service Tax: CESTAT sets aside Service Tax Demand [Read Order]")
No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) disallowed the benefit of quantification of service tax demand as there was no intention to treat consideration...
![No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Cum-Tax-Amount-Quantification-Benefit-Tax-news-Service-Tax-taxscan-1.jpg "No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]")
Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the service tax demand for Maintenance and Repair Services on Nepal clients as there was non-fulfilment...
![Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Maintenance-and-repair-services-Convertible-foreign-exchange-Non-fulfilment-of-conditions-TAXSCAN.jpg "Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]")
Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside order rejecting refund as there was compliance of condition in the excise notification by filing RT-12...
![Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Filing-RT-12-returns-RT-12-returns-Excise-Notification-compliance-Excise-Notification-RT-12-Taxscan.jpg "Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]")
Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside service tax demand on extended period as there was proper filing of ST 3 returns and other statutory returns. The...
![Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "Proper filing of ST 3 Returns and other Statutory Returns: CESTAT sets aside Service Tax Demand on Extended Period [Read Order]")