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![Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116491-interpretation-cestat-rejects-revenue-attempt-reclassify-specific-goods-under-residuary-headings-taxscan.webp "Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]")
Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has allowed an appeal concerning the classification of...
![No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116497-cestat-holds-rule-6-inapplicable-to-non-manufactured-goods-taxscan.jfif "No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]")
![GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116483-gst-rate-restructuring-tobacco-products-centre-notifies-classification-taxscan.webp "GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification]")
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116484-technical-glitches-gst-portal-taxscan-1.webp "Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]")
![CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116455-cbic-notifies-sea-cargo-manifest-transshipment-fifth-amendment-regulations-extends-compliance-date-31-march-2026-taxscan.webp "CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]")
![GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116483-gst-rate-restructuring-tobacco-products-centre-notifies-classification-taxscan.webp "GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification]")
![GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116446-gst-itc-utilisation-up-to-90-is-not-a-bar-to-refund-delhi-hc-directs-dept-to-pay-refund-of-rs-2516760-with-interest-taxscan.webp "GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order]")
![Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116298-post-decisional-hearing-cure-lack-proper-hearing-calcutta-hc-quashes-gst-taxscan.webp "Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]")
![Validity of GST Notifications Extending Adjudication Timelines Pending before SC: Delhi HC allows to file Appeal by Jan 31, 2026 [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116271-delhi-hc-allows-to-file-appeal-taxscan.webp "Validity of GST Notifications Extending Adjudication Timelines Pending before SC: Delhi HC allows to file Appeal by Jan 31, 2026 [Read Order]")
![Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116429-unauthenticated-excel-sheets-emails-sent-lenders-deemed-dumb-documents-interest-addition-itat-quashes-order-taxscan.webp "Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order]")
Unauthenticated Excel Sheets and Emails Sent by Lenders deemed "Dumb Documents" for interest Addition: ITAT quashes order [Read Order]
The tribunal ruled that unauthenticated material did not constitute an admission by the assessee, particularly when authored by third parties and not confronted to the taxpayer during proceedings.
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116491-interpretation-cestat-rejects-revenue-attempt-reclassify-specific-goods-under-residuary-headings-taxscan.webp "Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]")
![PNB Seeks Insolvency Resolution Against Rice Mills Over ₹74.35 Crore Outstanding Debt: NCLT Considers Section 7 Plea [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/750x450_2116289-pnb-seeks-insolvency-resolution-against-rice-mills-taxscan.jfif "PNB Seeks Insolvency Resolution Against Rice Mills Over ₹74.35 Crore Outstanding Debt: NCLT Considers Section 7 Plea [Read Order]")
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116484-technical-glitches-gst-portal-taxscan-1.webp "Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]")
![CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116455-cbic-notifies-sea-cargo-manifest-transshipment-fifth-amendment-regulations-extends-compliance-date-31-march-2026-taxscan.webp "CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]")
![Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116464-amendment-rules-2025-removes-annual-dir-3-kyc-taxscan.webp "Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]")
