![Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-of-Excise-Duty-Supplementary-Invoices-Clearance-of-Goods-Sale-CCR-CESTAT-taxscan.jpg "Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]")
Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the restriction on availment of CENVAT Credit in...
![Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Cestat-Ahmedabad-Partnership-Firm-Juridical-Person-Partnership-Firm-is-Considered-Under-Section-241-of-the-Companies-Act-TAXSCAN.jpg "Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]")
![Rule 16 of Pan Masala Packing machine Rules applicable on Private Ltd entity Transferred from Partnership: CESTAT upholds Refund under Rule 16 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Rule-Pan-Masala-Packing-machine-Rules-applicable-on-Private-Ltd-entity-Transferred-from-Partnership-CESTAT-upholds-Refund-TAXSCAN.jpg "Rule 16 of Pan Masala Packing machine Rules applicable on Private Ltd entity Transferred from Partnership: CESTAT upholds Refund under Rule 16 [Read Order]")
![CESTAT quashes Service Tax Demand on Construction of Residential Complex under JnRUM on ground of Absence of Commercial Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-Construction-Residential-Complex-JnRUM-ground-Commercial-Activity-taxscan.jpg "CESTAT quashes Service Tax Demand on Construction of Residential Complex under JnRUM on ground of Absence of Commercial Activity [Read Order]")
![No service Tax Leviable on Construction Service of Residential Complex for Jawahar Lal Nehru Urban Renewal Mission: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-service-Tax-Leviable-Construction-Service-Residential-Complex-JawaharLal-Nehru-Urban-Renewal-Mission-CESTAT-taxscan.jpg "No service Tax Leviable on Construction Service of Residential Complex for Jawahar Lal Nehru Urban Renewal Mission: CESTAT [Read Order]")
CENVAT Credit Allowable on Inputs Used for Manufacturing of Final Products which are Exempted from Excise Duty: CESTAT Quashes Demand of CENVAT Credit [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT Credit demand imposed on the assessee for the manufacturing of final products that are...
![CENVAT Credit Allowable on Inputs Used for Manufacturing of Final Products which are Exempted from Excise Duty: CESTAT Quashes Demand of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-Inputs-Manufacturing-Final-Products-Exempted-Excise-Duty-CESTAT-Demand-CENVAT-Credit-TAXSCAN.jpg "CENVAT Credit Allowable on Inputs Used for Manufacturing of Final Products which are Exempted from Excise Duty: CESTAT Quashes Demand of CENVAT Credit [Read Order]")
Statements Recorded by DGCEI not Examined u/s 9D of Central Excise Act cannot be considered as Evidence: CESTAT quashes demand of Cenvat Credit [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed demand of cenvat credit as the statements recorded by the Directorate General of Central Excise...
![Statements Recorded by DGCEI not Examined u/s 9D of Central Excise Act cannot be considered as Evidence: CESTAT quashes demand of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statements-Recorded-DGCEI-Examined-Central-Excise-Act-Evidence-CESTAT-quashes-demand-Cenvat-Credit-taxscan.jpg "Statements Recorded by DGCEI not Examined u/s 9D of Central Excise Act cannot be considered as Evidence: CESTAT quashes demand of Cenvat Credit [Read Order]")
Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the availment of condition-based excise exemption notification is a choice of to assessee. The...
![Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Availment-Condition-Based-Excise-Exemption-Notification-Assessee-CESTAT-taxscan.jpg "Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]")
Customs Duty payable in Advance for days of New Retail Price or Closed Production, Claim to be filed later: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs duty payable in advance for days of new retail price. The production of a new retail...
![Customs Duty payable in Advance for days of New Retail Price or Closed Production, Claim to be filed later: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Customs-Duty-payable-Advance-for-days-New-Retail-Price-Closed-Production-Claim-to-be-filed-CESTAT-TAXSCAN.jpg "Customs Duty payable in Advance for days of New Retail Price or Closed Production, Claim to be filed later: CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the demand of service tax for the commission availed by the assessee on the goods transport agency...
![CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-for-Commission-availed-on-GTA-Service-on-ground-of-Limitation-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]")
Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not demandable merely for procedural lapse in respect of admitted export of goods ...
![Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excise-Duty-Demandable-merely-Procedural-lapse-Respect-of-Admitted-Export-of-Goods-CESTAT.jpg "Excise Duty Not Demandable merely for Procedural lapse in Respect of Admitted Export of Goods: CESTAT [Read Order]")
Service tax not leviable on Commercial Training Services by Charitable Organization: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax was not leviable from Sophisticated Instrumentation (the Appellant) as it was run and managed...
![Service tax not leviable on Commercial Training Services by Charitable Organization: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-tax-not-leviable-Commercial-Training-Services-Charitable-Organization-CESTAT-taxscan.jpg "Service tax not leviable on Commercial Training Services by Charitable Organization: CESTAT [Read Order]")