![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denial of credit of service tax merely on the ground...
![Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-credit-input-Sponge-Iron-utilized-in-manufacturing-finished-goods-of-Pig-Iron-CESTAT-excise-customs-service-tax-taxscan.jpg "Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]")
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable:Â CESTAT [Read Order]")
Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the rejection order of the refund claim of sugar cess in the absence of evidence showing the...
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")
Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the compensation received for the cancellation of sale agreement not “Declared Service’ under...
![Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Compensation-Received-Sale-Agreement-not-Declared-Service-Compensation-Received-for-Cancellation-of-Sale-Agreement-Sale-Agreement-CESTAT-taxscan.jpg "Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]")
Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and observed that the suppression cannot be alleged by the department for income...
![Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Suppression-cannot-be-Alleged-by-Department-Reconciliation-of-Books-and-ST-3-Returns-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Taxscan.jpg "Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]")
Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the...
![Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Parts-Tricycle-Imported-Separately-Classification-Purpose-CESTAT-Value-Enhancement-TAXSCAN-1.jpg "Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]")
Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]
Quashing the excise duty demand the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the process of re-crystallisation and distillation does not manufacture...
![Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Process-Re-Crystallisation-Distillation-Manufacture-Central-Excise-Act-CESTAT-Excise-Duty-Demand-TAXSCAN.jpg "Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]")
Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has held that interest is not chargeable if credit has been taken but not utilised and subsequently reversed. ...
![Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-CESTAT-Interest-Not-Chargeable-taxscan.jpg "Interest, Not Chargeable if Credit has been taken but not Utilised and Subsequently Reversed: CESTAT [Read Order]")
![Classification of Non Textured Fabrics must be based on Nature and Material Coated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Classification-Textured-Fabrics-Nature-and-Material-Coated-CESTAT-TAXSCAN.jpg "Classification of Non Textured Fabrics must be based on Nature and Material Coated: CESTAT [Read Order]")