![Service Tax Leviable on Preferential Location Charges Charged by Builder: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Service-Tax-Service-Tax-Leviable-preferential-location-Preferential-Location-Charges-taxscan.jpg "Service Tax Leviable on Preferential Location Charges Charged by Builder: CESTAT [Read Order]")
Service Tax Leviable on Preferential Location Charges Charged by Builder: CESTAT [Read Order]
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that service tax leviable on preferential location...
![No time limit prescribed u/s 27 for refund of Customs Penalty and Redemption Fine: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/cestat-cestat-news-cestat-allahabad-cestat-allahabad-news-section-27-of-cestat-cestat-section-27-penalty-redemption-fine-taxnews-section-27-of-customs-act-customs-act-customs-act-news-taxscan.jpg "No time limit prescribed u/s 27 for refund of Customs Penalty and Redemption Fine: CESTAT [Read Order]")
![CENVAT Credit availed instead of Refund and Utilised for Paying Excise Duty: CESTAT sets aside Recovery Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Paying-Excise-Duty-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CENVAT-credit-Allahabad-Bench-Recovery-Order-taxscan.jpeg "CENVAT Credit availed instead of Refund and Utilised for Paying Excise Duty: CESTAT sets aside Recovery Order [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part III]](https://www.taxscan.in/wp-content/uploads/2024/07/Cestat-Half-Yearly-Case-Digest-3.jpg "Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part III]")
![CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CENVAT-CENVAT-Credit-CESTAT-Allahabad-GTA-Customs-Excise-TAXSCAN.jpg "CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]")
Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]
The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that service tax leviable on service received by Samsung India Electronics from associate enterprises on...
![Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/site-img-152.jpg "Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]")
Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of refund claims as the burden of payment of excise duty passed on to customers. As the...
![Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Burden-of-Payment-of-Excise-Duty-Customers-CESTAT-Rejection-of-Refund-Claims-TAXSCAN.jpg "Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]")
Claim For Valuation under Rule 2a Of The Service Tax (Determination Of Values) Rules, 2006 is allowable only on Work Contract Service: CESTAT
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that claim for valuation as per Rule 2A of the Service Tax (Determination of Values) Rules, 2006 or...
Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]
The Allahabad bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that Transporters/contract Services in mines cannot be GTA  in the absence of a consignment note and...
![Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Transporters-contract-Service-GTA-in-Mines-No-service-Tax-Leviable-CESTAT-TAXSCAN1.jpg "Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]")
Extended period Limitation not applicable When Assessee paid Service Tax Along With Interest: CESTATÂ [Read Order]
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that extended period limitation is not applicable when the assessee paid service tax along with interest....
![Extended period Limitation not applicable When Assessee paid Service Tax Along With Interest: CESTATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Extended-period-Limitation-Assessee-Service-Tax-CESTAT-taxscan.jpg "Extended period Limitation not applicable When Assessee paid Service Tax Along With Interest: CESTATÂ [Read Order]")
Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]
The Allahabad bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that clearance of plastic in both units owned by members of the same family cannot be clubbed in the...
![Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Chandigarh-CESTAT-on-clearance-of-plastic-units-Clearance-of-Plastic-Both-Units-TAXSCAN.jpg "Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]")
No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is demandable in the absence of evidence to establish the use of the machine for...
![No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-Excise-Duty-Demandable-Absence-of-Evidence-Machine-for-Packing-Gutkha-CESTAT-TAXSCAN.jpg "No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]")