![Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-CESTAT-export-Service-Tax-taxscan.jpeg "Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made...
![Service Tax cannot be levied on Liquor License Fee paid to State Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Liquor-License-Fee-State-Govt-CESTAT-Taxscan.jpg "Service Tax cannot be levied on Liquor License Fee paid to State Govt: CESTAT [Read Order]")
![CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Refund-Service-Tax-Long-Term-Lease-Industrial-Land-taxscan.jpg "CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]")
![Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Refund-Lehman-Brothers-Securities-Service-Tax-Legal-Consultancy-Services-Closure-CESTAT-Taxscan.jpeg "Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT [Read Order]")
![No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Toll-Collection-behalf-NHAI-CESTAT-Taxscan.jpg "No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]")
No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]
While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide...
![No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Malafide-Intention-Cenvat-Credit-Rent-a-Cab-service-CESTAT-deletes-Penalty-Taxscan.jpg "No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]")
Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]
The CESTAT, Delhi bench has held that the place of removal for the purpose of availaingcenvatcrediot on outward transport is the premises of the buyer under the amended provision in Rule 2(l) of the...
![Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Premises-Buyer-Cenvat-Credit-Outward-Transport-taxscan.jpeg "Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]")
Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]
The Kerala High Court has held that waiver of pre-deposit u/s 35F for filing appeal would destroy the legislative intent. The Petitioner is a proprietor of M/s. Swathi Constructions, engaged in...
![Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Waiver-Pre-Deposit-Filing-Appeal-Destroy-Legislative-Intent-Kerala-High-Court-Taxscan.jpg "Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]")
![CESTAT quashes order denying Service Tax refund to Infosys [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Service-Tax-refund-service-tax-refund-Infosys-Taxscan.jpg "CESTAT quashes order denying Service Tax refund to Infosys [Read Order]")
Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]
The CESTAT, Ahmedabad bench has held that the cenvat credit cannot be denied on warranty services provided free of cost during the warranty period. The appellants approached the Tribunal...
![Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Warranty-Services-Free-of-Cost-Warranty-Period-Third-Parties-CESTAT-Taxscan-.jpeg "Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]")
Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]
While quashing a service tax demand, the CESTAT, Ahmedabad bench has held that the demand cannot be solely on the basis of the statement recorded under section 132 of the Income Tax Act, 1961. The...
![Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Demand-service-tax-Statement-Income-Tax-Act-section-132-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]")
Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]
The CESTAT, Ahmedabad bench, in a relief to Adani Energy Ltd., has held that cenvat credit is allowable on the amount of service tax paid for transportation of natural gas through pipeline as the...
![Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Service-Tax-paid-service-tax-Transportation-Natural-Gas-Pipeline-CESTAT-Adani-Energy-Ltd-Taxscan.jpg "Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]")