![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]")
CESTAT Annual Case Digest 2023 [Part-2]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in          Relief to Haryana Steet Glass ltd: CESTAT...
![Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Availability-Credit-payment-of-Service-Tax-RCM-Utilized-Discharge-Excise-Duty-CESTAT-TAXSCAN.jpg "Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]")
![SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/SCN-Finance-Act-Tax-Interest-CESTAT-TAXSCAN.jpg "SCN not Required to be Issued under Section 73(3) of Finance Act when Tax Deposited with Interest: CESTAT [Read Order]")
![Relief to ONGC: CESTAT allows Customs Duty Remission as Fire incident was an Accident That was Beyond the Control of the Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ONGC-Taxscan.in-News-Customs-Duty-Remission-CESTAT-Goods-lost-in-fire-accident-Customs-duty-taxscan.jpg "Relief to ONGC: CESTAT allows Customs Duty Remission as Fire incident was an Accident That was Beyond the Control of the Assessee [Read Order]")
![Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-extended-invokable-suppression-Mis-Declaration-intention-Evade-Payment-Customs-Duty-CESTAT-TAXSCAN.jpg "Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]")
No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that demurrage charges were not includable in the custom valuation of imported goods to charge customs...
![No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Custom-valuation-Custom-Custom-valuation-of-imported-goods-imported-goods-charging-Customs-duty-Customs-duty-Demurrage-charges-taxscan.jpg "No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]")
Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the service provided for the conversion of raw bauxite into calcinated bauxite did not fall under the...
![Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/conversion-of-Raw-Bauxite-Raw-Bauxite-Bauxite-Raw-Bauxite-into-Calcinated-Bauxite-Calcinated-Bauxite-taxscan.jpg "Service provided for conversion of Raw Bauxite into Calcinated Bauxite does not fall under category of Business Auxiliary Service: CESTAT [Read Order]")
Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service": CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the service for the transportation of raw bauxite, as well as the operation and maintenance of the...
![Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-for-transportation-raw-bauxite-transportation-Service-bauxite-operation-and-maintenance-operation-maintenance-bauxite-calcination-plant-taxscan.jpg "Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]")
Service Tax Demand cannot be made under two heads for same service: CESTAT Directs Re-adjudication of Service Tax Demand under ‘Architect’ and ‘Interior Decorator Service’ [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudicating authority on service tax demand which was raised under the two...
![Service Tax Demand cannot be made under two heads for same service: CESTAT Directs Re-adjudication of Service Tax Demand under ‘Architect’ and ‘Interior Decorator Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-service-CESTAT-Re-adjudication-Service-Tax-Demand-Architect-Interior-Decorator-Service-TAXSCAN.jpg "Service Tax Demand cannot be made under two heads for same service: CESTAT Directs Re-adjudication of Service Tax Demand under ‘Architect’ and ‘Interior Decorator Service’ [Read Order]")
Service Tax Leviable on professional fees/ Engineering charges considered under ‘Consulting Engineering Services‘: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax can be levied on the professional fees or engineering charges which were considered...
![Service Tax Leviable on professional fees/ Engineering charges considered under ‘Consulting Engineering Services‘: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Leviable-professional-fees-Engineering-charges-Consulting-Engineering-Services-CESTAT-TAXSCAN.jpg "Service Tax Leviable on professional fees/ Engineering charges considered under ‘Consulting Engineering Services‘: CESTAT [Read Order]")
Service Tax Chargeable on Reimbursement of Insurance charges, Relocation charges and School Fee under ‘Corporate Cost Allocations’: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax was chargeable on the reimbursement of insurance charges, Relocation charges, and...
![Service Tax Chargeable on Reimbursement of Insurance charges, Relocation charges and School Fee under ‘Corporate Cost Allocations’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Chargeable-Reimbursement-of-Insurance-charges-Relocation-charges-School-Fee-under-Corporate-Cost-Allocations-CESTAT-TAXSCAN.jpg "Service Tax Chargeable on Reimbursement of Insurance charges, Relocation charges and School Fee under ‘Corporate Cost Allocations’: CESTAT [Read Order]")