Relief to SAIL: CESTAT rules Goods Used in Fabrication of Structures Embedded to Earth are 'Inputs' for Capital Goods [Read Order]
In a major relief to M/s Steel Authority of India Limited (SAIL), the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal...
![Construction Services provided to Charitable Trust are Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Construction-Charitable-Trust-Service-Tax-CESTAT-Construction-Services-TAXSCAN.jpg "Construction Services provided to Charitable Trust are Exempted from Service Tax: CESTAT [Read Order]")
![CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Cenvat-Credit-Indian-Oil-Corporation-Port-Authorities-Wharfage-Landing-Charges-taxscan.jpg "CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]")
![Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Commercial-Construction-Service-Management-Maintenance-Repair-service-taxscan.jpg "Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order]")
![Crane Hiring Service Falls Under Supply of Tangible Goods Service and Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Crane-Hiring-Service-Tangible-Goods-Service-Supply-of-Tangible-Goods-Service-CESTAT-Tangible-Goods-Service-and-Taxable-taxscan.jpg "Crane Hiring Service Falls Under Supply of Tangible Goods Service and Taxable: CESTAT [Read Order]")
Demand of Duty can't be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the demand duty cannot be sustained when the cenvat credit amount is utilized in the subsequent period...
![Demand of Duty cant be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-of-Duty-Cenvat-Credit-loss-Revenue-CESTAT-TAXSCAN.jpg "Demand of Duty cant be sustained when Cenvat Credit Amount utilized in subsequent period and No loss has been made to Revenue: CESTAT [Read Order]")
Claim of Excise Duty Exemption; No demand Valid on Turnover of Direct Exports and Export Through Merchant: CESTAT directs Denova Adjudication [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) directed the denova adjudication on the Claim of Excise Duty Exemption, as the demand is not Valid as on Turnover...
![Claim of Excise Duty Exemption; No demand Valid on Turnover of Direct Exports and Export Through Merchant: CESTAT directs Denova Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Claim-of-Excise-Duty-Exemption-Direct-Exports-Export-Through-Merchant-CESTAT-CESTAT-Kolkata-Denova-Adjudication-Turnover-of-Export-Export-taxscan.webp "Claim of Excise Duty Exemption; No demand Valid on Turnover of Direct Exports and Export Through Merchant: CESTAT directs Denova Adjudication [Read Order]")
Sub-Contract Service is Taxable: CESTAT upholds Service Tax on sub-contract work  for Map Making undertaken for the Main contractor between Period October 2007 to March 2008 [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the Service Tax on sub-contract work for Map Making undertaken for the main contractor between the Period...
![Sub-Contract Service is Taxable: CESTAT upholds Service Tax on sub-contract work  for Map Making undertaken for the Main contractor between Period October 2007 to March 2008 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sub-Contract-Service-Taxable-CESTAT-Service-Tax-sub-contract-work-Map-Main-contractor-taxscan.jpg "Sub-Contract Service is Taxable: CESTAT upholds Service Tax on sub-contract work  for Map Making undertaken for the Main contractor between Period October 2007 to March 2008 [Read Order]")
CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand which taken on the capital goods on the ground of absence of...
![CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Quashes-CENVAT-credit-Excise-duty-demand-Capital-goods-Customs-TAXSCAN.jpg "CESTAT Quashes CENVAT credit of Excise duty demand taken on Capital goods on ground of Absence of Sufficient Evidence [Read Order]")
CESTAT Quashes Denial of CENVAT credit of Excise Duty on Manufacture of HCFC on ground of CENVAT credit Eligibility [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of CENVAT credit of excise duty on the manufacture of High Carbon Ferro Chrome (HCFC) on the...
![CESTAT Quashes Denial of CENVAT credit of Excise Duty on Manufacture of HCFC on ground of CENVAT credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Quashes-Denial-of-CENVAT-credit-CESTAT-Excise-Duty-Manufacture-of-HCFC-taxscan.jpg "CESTAT Quashes Denial of CENVAT credit of Excise Duty on Manufacture of HCFC on ground of CENVAT credit Eligibility [Read Order]")
Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any steel item that has been used for the fabrication of capital goods or inputs is entitled to CENVAT...
![Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/steel-item-fabrication-of-capital-goods-capital-goods-CENVAT-credit-Excise-Duty-taxscan.jpg "Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]")
CENVAT credit of Excise Duty Demand on iron and steel products used in Manufacture of Final products: CESTAT Set Asides Demand due to Credit Eligibility [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand on iron and steel products used in the manufacture of final...
![CENVAT credit of Excise Duty Demand on iron and steel products used in Manufacture of Final products: CESTAT Set Asides Demand due to Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-credit-Excise-Duty-Demand-iron-and-steel-products-Manufacture-of-Final-products.jpg "CENVAT credit of Excise Duty Demand on iron and steel products used in Manufacture of Final products: CESTAT Set Asides Demand due to Credit Eligibility [Read Order]")