![SSI Exemption Limit Should Be Calculated Excluding 60% Abatement on Restaurant Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076276-restaurant-service-taxscan.webp "SSI Exemption Limit Should Be Calculated Excluding 60% Abatement on Restaurant Services: CESTAT [Read Order]")
SSI Exemption Limit Should Be Calculated Excluding 60% Abatement on Restaurant Services: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that while calculating the SSI exemption limit for...
![CESTAT Allows SSI Exemption Benefit to Factories Located In Rural Area [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-SSI-SSI-Exemption-Taxscan.jpg "CESTAT Allows SSI Exemption Benefit to Factories Located In Rural Area [Read Order]")
![Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Excise-duty-demand-Small-scale-industry-SSI-exemption-in-clearances-CESTAT-on-dummy-units-taxscan.jpg "Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]")
![Excise Duty Demand on Clearance of Manufactured Casting on Job work basis without analysing SSI Exemption: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Directs-Re-adjudication-Re-adjudication-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Small-Scale-Industry-Tax-News-TAXSCAN.jpg "Excise Duty Demand on Clearance of Manufactured Casting on Job work basis without analysing SSI Exemption: CESTAT Directs Re-adjudication [Read Order]")
Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of Small Scale Industry (SSI) exemption as the turnover was less than 4 lakhs in the relevant...
![Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SSI-Financial-year-CESTAT-SSI-exemption-taxscan.jpg "Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]")
Discrepancy on Reversal of Cenvat Credit for opting SSI Exemption found at Time of Audit: CESTAT upholds Reversal by Assesee along with interest for intervening Period [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the reversal by assesee along with interest for intervening period as the discrepancy on reversal of...
![Discrepancy on Reversal of Cenvat Credit for opting SSI Exemption found at Time of Audit: CESTAT upholds Reversal by Assesee along with interest for intervening Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Discrepancy-Reversal-of-Cenvat-Credit-Discrepancy-on-Reversal-of-Cenvat-Credit-Discrepancy-on-Reversal-of-Cenvat-Credit-for-opting-SSI-Exemption-CESTAT-taxscan.jpg "Discrepancy on Reversal of Cenvat Credit for opting SSI Exemption found at Time of Audit: CESTAT upholds Reversal by Assesee along with interest for intervening Period [Read Order]")
SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) exemption cannot be denied on the ground of usage of the surname of the...
![SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Small-Scame-industry-exemption-eligibility-assessee-use-surname-family-separate-entity-CESTAT-SSI-taxscan.jpg "SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]")
Clubbing of both units based on ownership for SSI Exemption: CESTAT Approves Excise Duty against Himalaya Equipment
In a significant, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) approves excise duty against Himalaya Equipment since the clubbing of both units is based on...
![Trademark Registered in Family Members’ Name, not a Ground to Deny SSI Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Trademark-Registered-Family-Members-Name-Deny-SSI-Exemption-CESTAT-Taxscan.jpg "Trademark Registered in Family Members’ Name, not a Ground to Deny SSI Exemption: CESTAT [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]")
![Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-SSI-Exemption-taxscan.jpg "Bonafide belief is not blind belief: CESTAT disallows benefit of SSI Exemption [Read Order]")