![Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-performed-by-Foreign-Service-Provider-Outside-India-Liable-to-Pay-Service-Tax-on-Reverse-Charge-Basis-CESTAT-TAXSCAN.jpg "Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]")
Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service performed by the foreign service...
![Metal Finishing Chemical or Electroplating salt falls under Category of ‘Consumables’ are Entitled for Benefit of Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Metal-Metal-Finishing-Metal-Finishing-Chemical-or-Electroplating-salt-falls-Chemical-or-Electroplating-salt-Exemption-Notification-cestat-taxscan.jpg "Metal Finishing Chemical or Electroplating salt falls under Category of ‘Consumables’ are Entitled for Benefit of Exemption under Exemption Notification: CESTAT [Read Order]")
![Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Extended-period-of-Limitation-Invokable-in-Absence-Service-Tax-CESTAT-TAXSCAN.jpg "Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]")
![Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Self-Assessment-Self-Assessment-of-Payment-Self-Assessment-of-Payment-of-Excise-Duty-Excise-Duty-Capital-Goods-Capital-Goods-is-Eligible-for-Availment-of-CENVAT-Credit-taxscan.jpg "Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]")
![Service of Charting of Ships and Tugs Does not fall under Category of Steamer Agent Service, Service Tax Demand without considering Documents is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-of-Charting-of-Ships-Tugs-Does-not-fall-Category-Steamer-Agent-Service-excise-customs-taxscan.jpg "Service of Charting of Ships and Tugs Does not fall under Category of Steamer Agent Service, Service Tax Demand without considering Documents is not valid: CESTAT [Read Order]")
![Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rule-63-of-CCR-inapplicable-if-wrongly-taken-credit-was-reversed-subsequently-CESTAT-taxscan.jpg "Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently: CESTAT [Read Order]")
Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that duty exemption benefits under Special Economic Zones (SEZ), 2005 cannot be denied merely on procedural...
![Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SEZ-Act-Duty-Exemption-Duty-Exemption-Benefit-Procedural-Lapse-CESTAT-taxscan.jpg "Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]")
No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]
 The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax can be charged if the assessee was not a service received from the foreign banks under...
![No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-can-be-Charged-if-Assessee-is-Not-a-Service-Recipient-from-Foreign-Banks-Finance-Act-CESTAT-TAXSCAN.jpg "No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]")
Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit was allowable for Products used for providing Output Services as Cement and Steel are...
![Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cement-Steel-Directly-Used-in-Commercial-Industrial-Construction-Services-Cenvat-Credit-allowable-Products-providing-Output-Services-CESTAT-TAXSCAN.jpg "Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]")
Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without...
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")
Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]
In a significant case, the Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the demand for Excise duty is valid as the assessee was aware that the...
![Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Excise-Duty-Valid-the-Transaction-Done-without-Payment-Duty-CESTAT-reduces-Penalty.jpg "Demand of Excise Duty Valid as the Transaction Done without Payment of Duty: CESTAT reduces Penalty under Rule 26 [Read Order]")
Admissibility of Cenvat Credit Determined without Verifying its Use: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held re-adjudication since the admissibility of Cenvat Credit was determined without verifying its Use. The...
![Admissibility of Cenvat Credit Determined without Verifying its Use: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Admissibility-Cenvat-Credit-Cenvat-Credit-Determined-CESTAT-directs-Re-adjudication-Re-adjudication-CESTAT-taxscan.jpg "Admissibility of Cenvat Credit Determined without Verifying its Use: CESTAT directs Re-adjudication [Read Order]")