![No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Computer-Systems-Computer-Peripherals-CESTAT-refund-Service-Tax-Interest-TAXSCAN.jpeg "No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]")
No Maintenance or Repair of Computers, Computer Systems or Computer Peripherals: CESTAT denies Refund of Service Tax and Interest [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad denied a refund of Service Tax and the interest paid as there was no...
![No Finding on Nature of use of Input Services: CESTAT remands back matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/No-Finding-Nature-Input-Services-CESTAT-Adjudication-TAXSCAN.jpg "No Finding on Nature of use of Input Services: CESTAT remands back matter for Fresh Adjudication [Read Order]")
![Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Spare-Part-Authorized-Service-Station-Services-CESTAT-TAXSCAN.jpg "Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]")
![Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Duty-Demand-corroborative-evidence-CESTAT-TAXSCAN.jpg "Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]")
![Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Handling-export-cargo-Cargo-Handling-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax [Read Order]")
Penalty u/s 112(b) not sustained in Absence of Possession of Smuggled Gold bars by Assessee: CESTAT [Read Order]
The Customs, Excise &Service Tax Appellate Tribunal (CESTAT) of Ahmedabad bench held that the penalty under section 112(b) of the Customs Act,1962 is not sustained in the absence of possession of...
![Penalty u/s 112(b) not sustained in Absence of Possession of Smuggled Gold bars by Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-absence-smuggled-assessee-CESTAT-TAXSCAN.jpg "Penalty u/s 112(b) not sustained in Absence of Possession of Smuggled Gold bars by Assessee: CESTAT [Read Order]")
Buyer’s premises not place of Removal u/s 4 Central Excise Act: CESTAT sets aside demand of Duty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad set aside demand of duty on the ground that buyer’s premises is not included under place of removal under the Central Excise...
![Buyer’s premises not place of Removal u/s 4 Central Excise Act: CESTAT sets aside demand of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Central-Excise-Act-CESTAT-demand-of-Duty-taxscan.jpg "Buyer’s premises not place of Removal u/s 4 Central Excise Act: CESTAT sets aside demand of Duty [Read Order]")
![Activity of Excavation & Removal of Soil falls under Mining Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Excavation-Soil-Mining-Services-CESTAT-TAXSCAN.jpg "Activity of Excavation & Removal of Soil falls under Mining Services: CESTAT [Read Order]")
CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has reduced the penalty for wrongly availing CENVAT credit on invoices without actual receipt of inputs. Based on the...
![CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-Penalty-Wrongly-availing-CENVAT-credit-Invoices-Actual-Receipt-Inputs-Taxscan.jpg "CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]")
No Service Tax payable on Job of Manufacturing Plastic Jars, Containers in Factory of Service recipient included in Job Work manufacturing: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on the job of manufacturing Plastic Jars, Containers in factory of service...
![No Service Tax on Remuneration received by Partner of a Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Service-Tax-Remuneration-Partner-of-a-Firm-CESTAT-Taxscan.jpeg "No Service Tax on Remuneration received by Partner of a Firm: CESTAT [Read Order]")
Mala-fide intention or suppression of fact cannot be alleged when there is a dispute involving Interpretation of Law: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that mala-fide intention or suppression of fact cannot be alleged when there is a dispute involving...
