![Excess Paid Service Tax Can be Adjust Towards Subsequent Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-Ahmedabad-Tax-Liability-Service-Tax-excess-paid-service-tax-taxscan.jpg "Excess Paid Service Tax Can be Adjust Towards Subsequent Tax Liability: CESTAT [Read Order]")
Excess Paid Service Tax Can be Adjust Towards Subsequent Tax Liability: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has upheld the adjustment made by the appellant/assessee of...
![Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part IV]](https://www.taxscan.in/wp-content/uploads/2024/07/Half-Yearly-Case-Digest-CESTAT-Case-Digest-Half-Yearly-Excise-and-Service-Tax-Digest-CESTAT-Judgement-Half-Yearly-Case-Digest-2024-taxscan.jpg "Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part IV]")
![Freight and/or Insurance Charges shown separately in invoice is not includable in assessable value of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Freight-Insurance-Charges-separately-invoice-assessable-value-Excisable-Goods-CESTAT-taxscan.jpg "Freight and/or Insurance Charges shown separately in invoice is not includable in assessable value of Excisable Goods: CESTAT [Read Order]")
![Manufactured Product in Syringes without Needle cannot be classified as Parts and Accessories of Goods of heading 9018: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Syringes.jpg "Manufactured Product in Syringes without Needle cannot be classified as Parts and Accessories of Goods of heading 9018: CESTAT [Read Order]")
![No CENVAT taken on Inputs/ Capital Goods or Input Services used in Rendering Service Goods: CESTAT Remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CENVAT-cenvat-credit-rules-product-rendering-service-capital-goods-Taxscan.jpg "No CENVAT taken on Inputs/ Capital Goods or Input Services used in Rendering Service Goods: CESTAT Remands for Reconsideration [Read Order]")
Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the service tax demand, along with interest and penalties, stating that residential units are not...
![Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Residential-units-Service-tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-taxscan.jpg "Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]")
Recipient of Services located outside India & Payment received in Foreign Exchange; Services qualify as Exports, No Service Tax applies: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that services provided to recipients outside India, with payment received in foreign exchange, qualify as exports and are...
![Recipient of Services located outside India & Payment received in Foreign Exchange; Services qualify as Exports, No Service Tax applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Recipient-of-Services-outside-India-Payment-received-Foreign-Exchange-Services-qualify-as-Exports-No-Service-Tax-applies-CESTAT-taxscan.jpg "Recipient of Services located outside India & Payment received in Foreign Exchange; Services qualify as Exports, No Service Tax applies: CESTAT [Read Order]")
Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that cenvat credit can be availed when input and input services received up to place of removal of...
![Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Cenvat-Credit-CESTAT-CESTAT-Ahmedabad-Input-Services-Manufactured-Goods-taxscan-1.jpg "Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]")
No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the allegation of suppression of facts or wilful mis-statement will not stand when Cenvat Credit...
![No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Cenvat-Credit-Monthly-return-form-ER-1-Form-ER-1-Input-Services-TAXSCAN.jpg "No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]")
Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]
The Ahmedabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) held domestic manufacturers cannot be expected to comply with conditions that are required to be imposed on...
![Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Demand-of-Duty-Duty-exemption-taxscan.jpg "Domestic Manufacturers not expected to Comply with conditions imposed on Importers: CESTAT sets aside Demand of Duty Alleging Wrongful Availment of Exemption [Read Order]")
Second SCN issued demanding Service Tax on Operation of Heavy Water Plant: CESTAT quashes SCN [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed a second show cause notice ( SCN ) issued demanding service tax on operation of heavy water plant. ...
![Second SCN issued demanding Service Tax on Operation of Heavy Water Plant: CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-SCN-show-cause-notice-service-tax-taxscan.jpg "Second SCN issued demanding Service Tax on Operation of Heavy Water Plant: CESTAT quashes SCN [Read Order]")