![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]")
No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax on activity to military...
![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]")
![Kraft paper Manufactured from Pulp Stage are Eligible for Excise Duty Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Kraft-paper-Pulp-Stage-Excise-Duty-Exemption-Exemption-Notification-CESTAT-TAXSCAN.jpg "Kraft paper Manufactured from Pulp Stage are Eligible for Excise Duty Exemption under Exemption Notification: CESTAT [Read Order]")
![Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excavation-of-Lignite-overburden-Removal-Materials-Mining-Service-Site-Formation-Service-CESTAT-Service-Tax-Demand-taxscan.jpg "Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand [Read Order]")
![No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-Lump-Sum-Fees-Royalty-Foreign-Service-Intellectual-Property-CESTAT-TAXSCAN.jpeg "No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]")
Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that the demand of Cenvat Credit on capital goods invoking an extended period was not valid in the absence...
![Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Demand-of-Cenvat-Credit-Capital-Goods-invoking-Period-Suppression-CESTAT-TAXSCAN.jpg "Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]")
No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported goods are used in the manufacture of the final product, the CENVAT credit cannot be...
![No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Reversal-CENVAT-Credit-Excise-Duty-Imported-Goods-Manufacture-Final-Products-CCR-Prior-CESTAT-TAXSCAN.jpg "No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]")
Ship Demurrage Charges Cannot be Included in Transaction Value of Imported Goods: CESTAT Â rules in favour of Reliance Industries [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) in the case of Reliance Industries Limited held that ship demurrage charges cannot be included in the...
![Ship Demurrage Charges Cannot be Included in Transaction Value of Imported Goods: CESTAT Â rules in favour of Reliance Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Ship-Demurrage-Charges-Transaction-Value-Imported-Goods-CESTAT-Reliance-Industries-TAXSCAN.jpg "Ship Demurrage Charges Cannot be Included in Transaction Value of Imported Goods: CESTAT Â rules in favour of Reliance Industries [Read Order]")
CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the effluent treatment service received by the assessee is in or in relation to the manufacture...
![CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-Service-Tax-Effluent-Treatment-Service-Relation-to-Manufacture-Final-product-Input-Service-CESTAT-TAXSCAN-1.jpg "CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]")
CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the management consultancy service was covered by rule 6(5) of the CENVAT Credit Rules (CCR),2004...
![CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-credit-of-Service-Tax-Management-Consultancy-Services-CCR-CESTAT-taxscan.jpg "CENVAT credit of Service Tax Allowable to Management Consultancy Services covered u/r 6(5) of CCR: CESTAT [Read Order]")
SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) Exemption allowable for submersible pumps when its final products were...
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the deduction in the sale invoices cannot be treated as the commission. The Court also held that the...
![Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Deduction-in-Sale-Invoice-Commission-Sale-Invoice-Levy-of-Service-Tax-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]")