![Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/input-service-CESTAT-order-taxscan.jpg "Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]")
Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), invalidated order as vague and non -speaking on the ground that there was...
![Bonafide belief in eligibility of Exemption being Governmental work: CESTAT sets aside Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bonafide-belief-Exemption-Governmental-work-CESTAT-Customs-Excise-Service-Tax-Service-Tax-demand-taxscan.jpg "Bonafide belief in eligibility of Exemption being Governmental work: CESTAT sets aside Service Tax demand [Read Order]")
![CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Service-Tax-Input-Services-TAXSCAN.jpg "CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]")
![No Proof on Manipulating Boiling Point of SKO samples: CESTAT quashes Suspension of Customs Broker Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proof-Manipulating-SKO-samples-CESTAT-Suspension-Customs-Broker-Licence-Customs-Licence-Superior-Kerosene-Oil-Taxscan.jpg "No Proof on Manipulating Boiling Point of SKO samples: CESTAT quashes Suspension of Customs Broker Licence [Read Order]")
Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench observed that no service tax payable by Stock Broking Company on Computer-to-Computer Linkage charges, Commission on...
![Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-payable-Stock-Broking-Company-Computer-to-Computer-Linkage-Charges-Linkage-Charges-Commission-Public-Issue-Inter-Settlement-Charges-CESTAT-Taxscan.jpg "Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]")
Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]
In a recent case, the department in its order failed to mention the duty to oil contained in the Bunker Tank,the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal...
![Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Duty-to-Oil-contained-in-Bunker-Tank-order-CESTAT-sets-aside-Non-Speaking-Order-of-Commissioner-TAXSCAN.jpg "Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [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]")
Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Materials for making foundation of machineries in factory premises are capital goods under Rule 2(a)...
![Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Materials-for-making-Foundation-of-Machineries-in-factory-premises-are-Capital-Goods-Cenvat-Credit-CESTAT-TAXSCAN.jpg "Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]")
No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ordered re adjudication the ground that no proper verification was done on reversal of credit of input service...
![No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Verification-Reversal-input-service-Credit-of-Input-Service-goods-Exempted-Goods-CESTAT-orders-cestat-re-adjudication-taxscan.jpg "No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]")
Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]
The Division Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that penalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed for issuance of bogus LR when...
![Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-Central-Excise-Rules-Central-Excise-bogus-LR-amendment-CESTAT-taxscan.jpg "Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]")
Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench held that Commission Agent Service is export of service, no service tax when commission is received in convertible...
![Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Commission-Agent-Service-agent-service-export-of-service-service-tax-foreign-exchange-convertible-foreign-exchange-CESTAT-taxscan.jpg "Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]")