![No Service Tax on Ocean Freight Charges under the head ‘BAS’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Ocean-Freight-Charges-BAS-CESTAT-taxscan.jpg "No Service Tax on Ocean Freight Charges under the head ‘BAS’: CESTAT [Read Order]")
No Service Tax on Ocean Freight Charges under the head ‘BAS’: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai held that No Service Tax on Ocean Freight Charges under the head Business...
![Limitation period on CENVAT Refund claim can only be calculated based on dates of realisation of Export proceeds and Filing of Refund, ordered to submit relevant Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limitation-period-CENVAT-refund-export-refund-document-CESTAT-taxscan.jpg "Limitation period on CENVAT Refund claim can only be calculated based on dates of realisation of Export proceeds and Filing of Refund, ordered to submit relevant Document: CESTAT [Read Order]")
![Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Import-Boats-Tourism-Excursion-Boats-Customs-Exemption-CESTAT-taxscan.jpg "Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]")
![Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Camp-Mobilisation-Demobilisation-Camp-Establishment-Survey-Mineral-CESTAT-Service-Tax-Demand-taxscan.jpg "Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]")
![Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrap-Manufacture-CESTAT-Excise-Duty-Demand-taxscan.jpg "Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]")
Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) presided by Ms. Sulekha Beevi C.S., Member (Judicial) has held that an attempt to smuggle prohibited goods cannot...
![Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Prohibited-Goods-CBLR-CESTAT-taxscan.jpg "Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]")
Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the corrigendum to original order can only correct typo errors and the same cannot be issued to confiscate...
![Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Confiscation-Goods-Corrigendum-Original-Order-CESTAT-Taxscan.jpeg "Order for Confiscation of Goods cannot be made through Corrigendum to Original Order: CESTAT [Read Order]")
![CESTAT allows CENVAT Credit to India Cements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CESTAT-CENVAT-Credit-India-Cements-taxscan.jpg "CESTAT allows CENVAT Credit to India Cements [Read Order]")
Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal has held that determination of Domestic Tariff Area (DTA) sale entitlement, ‘deemed export’ by the assessee has to be...
![Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Determination-DTA-Sale-Entitlement-Deemed-Export-Assessee-CESTAT-Taxscan.jpg "Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]")
Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]
The CESTAT, Chennai bench has held that the definition of input service as it stood prior to April 1, 2011, in which the phrase "activities relating to business" was included, which had a very wide...
![Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Input-Services-Employees-post-Amendment-CESTAT-taxscan.jpg "Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]")
![CESTAT allows Refund Claim of Hyundai Motor India [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/CESTAT-Refund-Claim-Hyundai-Motor-India-Taxscan.jpeg "CESTAT allows Refund Claim of Hyundai Motor India [Read Order]")
![Service Tax can’t be levied on TDS paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Service-Tax-TDS-CESTAT-Taxscan.jpg "Service Tax can’t be levied on TDS paid: CESTAT [Read Order]")