![Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Income-Tax-Excise-and-Customs-CCR-Rule-3-5B-of-CCR-Cenvat-Credit-Rules-Taxscan.jpeg "Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]")
Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]
In a ruling in favour of Steel Authority of India ( SAIL ), the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held...
![CHA Not Obliged to Verify Genuineness Of IE Code For Each Import/Export Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-removes-Mulund-lists-of-Places-Unloading-and-loading-of-Imported-and-export-goods-TAXSCAN.jpg "CHA Not Obliged to Verify Genuineness Of IE Code For Each Import/Export Transaction: CESTAT [Read Order]")
![Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-delhi-Customs-Duty-Customs-Duty-Evasion-Fake-Invoices-Imported-Goods-TAXSCAN.webp "Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]")
![CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Over-Valuation-Of-Goods-CESTAT-news-under-Rule-8-of-Customs-Valuation-Rules-taxscan.jpg "CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]")
Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi, has ruled that works contract services provided before July 1, 2012, are liable to service tax, when...
![Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Works-Contract-Services-Non-Commercial-Use-Liable-to-Service-Tax-CESTAT-new-delhi-service-tax-finance-act-CESTAT-news-taxscan.jpg "Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]")
Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand in respect of housekeeping services provided to UN agencies and educational...
![Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/site-img-23.jpg "Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]")
Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services" due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax as it was found that failure to pay Service Tax under “manpower...
![Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-delhi-Service-Tax-manpower-recruitment-Bonafide-Employer-Employee-Relationship-taxscan.jpg "Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]")
Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) while dismissing the appeal filed by the appellant held that self assessment could not be modified during refund...
![Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]")
Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that pump for lotion dispenser not scent spray or toilet spray and hence basic customs duty ( BCD ) is...
![Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-delhi-BCD-Lotion-pump-dispenser-taxscan.jpg "Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]")
Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed the Proper Officer to pass speaking order under Section 17(5) of the Customs Act, 1962, as there was...
![Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Importer-self-assessment-Self-assessment-taxscan.jpg "Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]")