![Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Calculation-Construction-Services-Sheets-Customs-Excise-proof-to-Assume-Collection-Service-Tax-CESTAT-quashes-Service-Tax-demand-taxscan-1.jpg "Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")
Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on Construction Services and...
![Relief to Kissan Fats: CESTAT rules Waste, Gums, Fatty Acids etc arising on Manufacture of Vegetable Oils are Eligible for Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Kissan-Fats-CESTAT-CESTAT-rules-Waste-Gums-Fatty-Acids-taxscan.jpg "Relief to Kissan Fats: CESTAT rules Waste, Gums, Fatty Acids etc arising on Manufacture of Vegetable Oils are Eligible for Excise Duty Exemption [Read Order]")
![Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Expert-Evidence-Brushed-Aside-for-Non-Technical-Reasons-CESTAT-quashes-Allegation-of-Clandestine-Removal-of-Chemicals-Payment-of-Excise-Duty-TAXSCAN.jpg "Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]")
![Service Tax not leviable on Demand confirmed on basis of Difference between Figures of ST-3 Returns and Balance Sheets: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-not-leviable-Demand-confirmed-basis-Difference-between-Figures-Returns-Balance-Sheets-CESTAT-taxscan.jpg "Service Tax not leviable on Demand confirmed on basis of Difference between Figures of ST-3 Returns and Balance Sheets: CESTAT [Read Order]")
![Relief to NGK Spark plugs: CESTAT allows Cenvat Credit on Input Services used in Manufacture and sale of Auto Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/NGK-Spark-plugs-CESTAT-Cenvat-Credit-on-input-services-used-in-manufacture-and-sale-of-auto-parts-TAXSCAN.jpg "Relief to NGK Spark plugs: CESTAT allows Cenvat Credit on Input Services used in Manufacture and sale of Auto Parts [Read Order]")
Mere Failure to Declare does Not Amount to Willful Suppression: CESTAT sets aside Demand of Excise Duty [Read Order]
The Chandigarh bench of the Customs Excise & Service Tax Appellate Tribunal(CESTAT) has held that mere failure to declare does not amount to willful suppression and set aside the demand of excise...
![Mere Failure to Declare does Not Amount to Willful Suppression: CESTAT sets aside Demand of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Demand-of-Excise-Duty-Demand-taxscan.jpg "Mere Failure to Declare does Not Amount to Willful Suppression: CESTAT sets aside Demand of Excise Duty [Read Order]")
Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has held that Cenvat Credit availed on inputs that were written off is not subject to reversal as the recovery...
![Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-inputs-Cenvat-Credit-availed-on-inputs-that-were-written-off-Not-Subject-to-Reversal-CESTAT-taxscan.jpg "Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]")
Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the scrap generated during manufacture can be removed without payment of excise duty for job...
![Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Scrap-Generated-During-Manufacture-Removed-Payment-of-Excise-Duty-for-Job-Work-CESTAT-TAXSCAN.jpg "Scrap Generated During Manufacture can be Removed without Payment of Excise Duty for Job Work: CESTAT [Read Order]")
Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]
In a significant case, the Chandigarh Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount collected by Cargo Handling firm from...
![Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Collected-Cargo-Handling-Firm-From-Clients-India-Towards-Delivery-Order-Charges-Customs-Duty-BAS-service-Tax-Leviable-CESTAT-TAXSCAN.jpg "Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]")
Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax which was imposed on the marketing services on the ground of non-specific...
![Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Demand-of-Service-Tax-Service-Tax-Demand-of-Service-Tax-Imposed-on-Marketing-Service-Marketing-Service-CESTAT-taxscan.jpg "Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [Read Order]")
No Proof that Compressor, Battery Chargers Supplied by Oil Lube as Bought-Out Items, are Essential for Functioning of Goods Supplied: CESTAT quashes Excise Duty Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand in the absence of proof that compressor, battery chargers supplied by Oil Lube...
![No Proof that Compressor, Battery Chargers Supplied by Oil Lube as Bought-Out Items, are Essential for Functioning of Goods Supplied: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Proof-that-Compressor-Proof-Compressor-Battery-Chargers-Supplied-by-Oil-Lube-Battery-Chargers-CESTAT-Quashes-Excise-Duty-Demand-taxscan.jpg "No Proof that Compressor, Battery Chargers Supplied by Oil Lube as Bought-Out Items, are Essential for Functioning of Goods Supplied: CESTAT quashes Excise Duty Demand [Read Order]")
Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and ruled that transportation and disposal of ash falls cannot be taxed under...
![Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Transportation-Transportation-and-Disposal-of-Ash-falls-Disposal-Transportation-and-Disposal-of-Ash-falls-cannot-be-Taxed-under-Cleaning-Service-taxscan.jpg "Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]")