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CESTAT Weekly Round-Up

  • CESTAT issued rulings from July 29 to August 04, 2023, including a decision that metal finishing chemical or electroplating salts are entitled to an exemption under the exemption notification as consumables.
  • Another ruling held that no service tax is levied on the sale of vehicles subjected to VAT.
  • Additionally, the benefit for exemption from excise duty is not applicable to goods in which CENVAT credit of duty on inputs has already been taken.
  • Finally, CESTAT held that services performed by foreign service providers outside India are not liable to pay service tax on a reverse charge basis.

Source Taxscan

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