![Patna HC directs to Refund Illegal VAT Deduction made From Contractor [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Patna-HC-directs-to-Refund-Illegal-VAT-Deduction-made-From-Contractor-TAXSCAN.jpg "Patna HC directs to Refund Illegal VAT Deduction made From Contractor [Read Order]")
Patna HC directs to Refund Illegal VAT Deduction made From Contractor [Read Order]
The Patna High Court directed to refund of illegal Value Added Tax (VAT) deductions made by the contractor. PCM Cement Concrete Pvt. Ltd, the...
![Manufacture or Import of Any Insecticides Without Registration Certificate can be Treated as Misbranded Goods u/s 3(k) (vi) of Insecticide Act : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacture-or-Import-Insecticides-Without-Registration-Certificate-Treated-as-Misbranded-Goods-Insecticide-Act-CESTAT-TAXSCAN.jpg "Manufacture or Import of Any Insecticides Without Registration Certificate can be Treated as Misbranded Goods u/s 3(k) (vi) of Insecticide Act : CESTAT [Read Order]")
![Manufacture of Sugar Syrup is not Marketable and Not liable to pay Duty: CESTAT quashes Demand of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Not-liable-to-pay-Duty-liable-pay-Duty-Manufacture-of-Sugar-Syrup-Sugar-Syrup-Marketable-CESTAT-quashes-Demand-of-Duty-CESTAT-Demand-of-Duty-taxscan.jpg "Manufacture of Sugar Syrup is not Marketable and Not liable to pay Duty: CESTAT quashes Demand of Duty [Read Order]")
![Cutting and filing Resin in Marble Slabs carried out Prior to 1-3-2006, would not amount to Manufacture, Benefit under Exemption Notification allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cutting-and-filing-Resin-in-Marble-Slabs-Cutting-filing-Resin-in-Marble-Slabs-Marble-Slabs-amount-to-manufacture-manufacture-Benefit-under-Exemption-Notification-CESTAT-taxscan.jpg "Cutting and filing Resin in Marble Slabs carried out Prior to 1-3-2006, would not amount to Manufacture, Benefit under Exemption Notification allowable: CESTAT [Read Order]")
Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has held that engineering and development costs incurred for manufacture and sale of seats for passenger cars are revenue expenditure. The...
![Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Engineering-and-Development-costs-incurred-for-manufacture-and-sale-of-Seats-for-Passenger-cars-are-Revenue-Expenditure-ITAT-TAXSCAN-1.jpg "Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]")
Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench quashed the excise duty demand and ruled that the use of inputs supplied by principal manufacturer is essential to...
![Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Use-of-Inputs-Inputs-supplied-by-Principal-Manufacturer-Job-Worker-CESTAT-Excise-Duty-Demand-taxscan.jpg "Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]")
Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) comprising Ramesh Nair, Judicial Member and CL Mahar, Technical Member observed that machining of casting is...
![Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Machining-of-Casting-Business-Auxiliary-Service-Taxable-CESTAT-Customs-Excise-Service-Tax-Tax-Manufacture-taxscan.jpg "Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]")
Supplying Raw Material as Job Worker does not amount to Manufacture u/s 2(f)(ii) of Excise Act, no Penalty under Excise Rules: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no penalty under Excise Rules since the supplying of raw material as a job worker does not amount...
![Supplying Raw Material as Job Worker does not amount to Manufacture u/s 2(f)(ii) of Excise Act, no Penalty under Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Raw-Material-Job-Worker-Manufacture-Excise-Act-Penalty-Excise-Rules-CESTAT-Taxscan.jpg "Supplying Raw Material as Job Worker does not amount to Manufacture u/s 2(f)(ii) of Excise Act, no Penalty under Excise Rules: CESTAT [Read Order]")
Manufacture of Power Driven Pumps without BIS specification & ISI Certification Not Eligible for SSI Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has held that the manufacture of power driven pumps without BIS specification and ISI certificate are not eligible for...
![Manufacture of Power Driven Pumps without BIS specification & ISI Certification Not Eligible for SSI Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Power-Driven-Pumps-Manufacture-BIS-specification-ISI-Certification-SSI-Exemption-CESTAT-Excise-customs-Service-tax-Taxscan.jpg "Manufacture of Power Driven Pumps without BIS specification & ISI Certification Not Eligible for SSI Exemption: CESTAT [Read Order]")
CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication to identify if supply of raw material and installation of green house amounts to...
![CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Fresh-Adjudication-Raw-Material-Installation-Green-House-manufacture-TAXSCAN.jpg "CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]")
Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to 'Manufacture': CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has held that the activity of printing of advertisement content on PVC materials amounts to “manufacture”, and...
![Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Printing-vertisement-Content-PVC-Material-Manufacture-CESTAT-TAXSCAN.jpeg "Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]")