![Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-CESTAT-Rules-Customs-Tariff-imported-goods-under-the-Customs-Tariff.jpg "Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]")
Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that the classification of imported goods under the...
![CESTAT remands Service Tax Demand on Non-Employed Directors to Check Correctness of Reconciliation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Service-Tax-Demand-Non-Employed-Directors-to-Check-Correctness-of-Reconciliation-TAXSCAN.jpg "CESTAT remands Service Tax Demand on Non-Employed Directors to Check Correctness of Reconciliation [Read Order]")
![Remunerations Paid to Directors not “Commission’ under Service Tax Category: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Remunerations-Paid-Directors-Commission-Service-Tax-Category-CESTAT-taxscan.jpeg "Remunerations Paid to Directors not “Commission’ under Service Tax Category: CESTAT [Read Order]")
![Software Supplied as Loaded on Medium is to be Treated as Sale Not Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Software-Sale-Not-Service-Ahmedabad-bench-TAXSCAN.jpg "Software Supplied as Loaded on Medium is to be Treated as Sale Not Service: CESTAT [Read Order]")
![Availment of Cenvat Credit of Service Tax paid on Charges of Freight for transportation on Gas: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Cenvat-Credit-service-tax-Freight-for-transportation-CESTAT-TAXSCAN.jpg "Availment of Cenvat Credit of Service Tax paid on Charges of Freight for transportation on Gas: CESTAT orders Fresh Adjudication [Read Order]")
CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on the renting of immovable property services of...
![CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Ahmedabad-bench-corporate-office-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]")
No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of CENVAT Credit of excise duty cannot be made even if the input services are not mentioned...
![No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]")
Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudicating authority on the denial of CENVAT credit of service tax on...
![Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Directs-Re-adjudication-Denial-service-tax-taxscan.jpg "Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]")
‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that only naturally mined Boron Ore which was not concentrated was eligible for Customs Duty exemption...
![‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Boron-Ore-Concentrated-are-Eligible-Customs-Duty-Exemption-Exemption-Notification-CESTAT-TAXSCAN.jpg "‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]")
![No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Military-Engineering-Services-Military-Engineering-Services-provided-to-Government-Ahmedabad-Bench-Service-Tax-taxscan.jpg "No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]")
Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that invocation of an extended period of limitation is not valid in the absence of a deliberate...
![Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/suppress-or-to-miss-declare-Value-of-service-Invocation-of-Extended-Period-Extended-Period-of-Limitation-services-CESTAT-taxscan.jpg "Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]")
CESTAT Upholds Denial of Benefit of VCES Scheme of Service Tax on ground of Violation of Section 106 of Finance Act [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the denial of benefit of the Voluntary Compliance Encouragement Scheme (VCES), 2013 of service tax on the...
![CESTAT Upholds Denial of Benefit of VCES Scheme of Service Tax on ground of Violation of Section 106 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Upholds-Denial-of-Benefit-VCES-Scheme-of-Service-Tax-on-ground-of-Violation-TAXSCAN.jpg "CESTAT Upholds Denial of Benefit of VCES Scheme of Service Tax on ground of Violation of Section 106 of Finance Act [Read Order]")