![Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Mere-assumptions-two-separate-contracts-intentionally-evade-Service-Tax-CESTAT-taxscan.jpg "Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]")
Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that mere assumptions that entering into two...
![Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Ahmedabad-CESTAT-decision-on-Reliability-of-Statements-Import-of-Printing-Papers-CESTAT-ruling-on-Penalty-for-Import-of-Printing-Papers-taxscan.jpg "Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]")
![Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/School-construction-service-Industrial-Construction-Service-Commercial-Construction-Service-CESTAT-Ahmedabad-taxscan.jpg "Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]")
![Allegation that Noticee is not aware cannot be decided in Adjudication Order: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Adjudication-order-Excise-duty-demand-Noticee-awareness-taxscan.jpg "Allegation that Noticee is not aware cannot be decided in Adjudication Order: CESTAT quashes Excise Duty Demand [Read Order]")
Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench quashed the demand of 10% of value of exempted goods on the reversal of entire cenvat credit attributed to input and...
![Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Cenvat-credit-reversal-Input-Services-in-Exempted-Goods-Exempted-goods-taxscan.jpg "Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]")
Excess Freight collected compared to freight paid to transporter not includable in assessable value of Excisable Goods: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that excess freight collected compared to freight paid to transporter is not includable in assessable...
![Excess Freight collected compared to freight paid to transporter not includable in assessable value of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Freight-Freight-collection-Transporter-payment-in-excise-taxscan.jpg "Excess Freight collected compared to freight paid to transporter not includable in assessable value of Excisable Goods: CESTAT [Read Order]")
Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the charges of creating dummy units for keeping value of clearances below small...
![Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Excise-duty-demand-Small-scale-industry-SSI-exemption-in-clearances-CESTAT-on-dummy-units-taxscan.jpg "Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]")
Cenvat Credit cannot be Denied Merely because Godown was Situated Outside Factory Premises: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that cenvat credit cannot be denied merely because godown was situated outside factory premises. On the issue...
![Cenvat Credit cannot be Denied Merely because Godown was Situated Outside Factory Premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Cenvat-Credit-CESTAT-CESTAT-Ruling-on-Godown-Location-CESTAT-Godown-Case-Analysis-TAXSCAN.jpg "Cenvat Credit cannot be Denied Merely because Godown was Situated Outside Factory Premises: CESTAT [Read Order]")
Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that reimbursable expenses incurred by Customs House Agent (CHA) on behalf of the service...
![Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Reimbursable-Expenses-CHA-Service-Recipient-CHA-Service-CESTAT-CESTAT-sets-aside-Service-Tax-Demand-on-Reimbursable-Expenses-taxscan.jpg "Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]")
Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed excise duty demand as there was receipt of SS waste and scrap supplied through dealers, which are...
![Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Receipt-of-SS-Waste-Receipt-of-SS-Waste-and-Scrap-supplied-through-Dealers-Cenvat-Credit-taxscan.jpg "Receipt of SS waste and scrap supplied through dealers, which are defective and availment of Cenvat Credit: CESTAT quashes Excise Duty Demand [Read Order]")
![CESTAT Annual Case Digest 2023 [Part-2]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-2023-CESTAT-Annual-Digest-CESTAT-stories-Annual-Digest-analysis-CESTAT-CESTAT-case-reviews-taxscan.jpg "CESTAT Annual Case Digest 2023 [Part-2]")