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Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 20)
OTN Cards and Modules Incapable of Independent Operation Classifiable as Parts, Not Apparatus: CESTAT Upholds Classification under ‘Parts’ Heading ...
![ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2117976-itr-e-filing-mandatory-companies-f-may-2007-madras-hc-deduction-gemini-communication-ltd-taxscan.webp "ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]")
![GST Refund on Exports Cannot Be Rejected Only for Delay in Furnishing LUT or Bond: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/750x450_2117974-gst-refund-exports-cannot-rejected-only-for-delay-furnishing-lut-bond-karnataka-hc-taxscan.webp "GST Refund on Exports Cannot Be Rejected Only for Delay in Furnishing LUT or Bond: Karnataka HC [Read Order]")
![GST does not Mandate Toll Plaza Receipts to Prove Movement of Goods: Allahabad HC says E-waybill and Invoices sufficient [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117806-gst-does-not-mandate-toll-plaza-receipts-to-prove-movement-of-goods-site-image.webp "GST does not Mandate Toll Plaza Receipts to Prove Movement of Goods: Allahabad HC says E-waybill and Invoices sufficient [Read Order]")
![GST Registration Cancelled as Authorities Unaware of Business’ Relocation: Calcutta HC Directs Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117817-gst-registration-cancelled-authorities-unaware-business.webp "GST Registration Cancelled as Authorities Unaware of Business’ Relocation: Calcutta HC Directs Reconsideration [Read Order]")
![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
![GST Personal Hearing Fixed before Reply Date is Putting ‘Cart Before Horse’: Uttarakhand HC sets aside Order against Ad Agency [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117595-gst-personal-hearing-fixed-reply-date-cart-horse-uttarakhand-hc-order-ad-agency-taxscan.webp "GST Personal Hearing Fixed before Reply Date is Putting ‘Cart Before Horse’: Uttarakhand HC sets aside Order against Ad Agency [Read Order]")
![Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/750x450_2117981-supreme-court-upholds-itat-order-restoring-income-tax-appeal.webp "Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]")
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
![Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117213-site-image-13-t.webp "Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]")
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_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]")
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
![ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117976-itr-e-filing-mandatory-companies-f-may-2007-madras-hc-deduction-gemini-communication-ltd-taxscan.webp "ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]")
![DGFT Introduces Interest Subvention to Reduce Cost of Pre and Post-Shipment Export Credit for MSMEs [Read Notification]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117627-dgft-introduces-interest-subvention-reduce-cost-pre-post-shipment-export-credit-msmes-taxscan.webp "DGFT Introduces Interest Subvention to Reduce Cost of Pre and Post-Shipment Export Credit for MSMEs [Read Notification]")
![Compounding Fee must be Paid by ‘Officer in Default’, Not Third party: Telangana HC allows Request to Rectify MCA Records [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117978-compounding-fee-must-paid-officer-default-third-party-telangana-hc-allow.webp "Compounding Fee must be Paid by ‘Officer in Default’, Not Third party: Telangana HC allows Request to Rectify MCA Records [Read Order]")
![No PE Established: Delhi HC Quashes 3.5% TDS Certificate u/s 197 issued against GE Energy, Restores to 1.5% [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117965-pe-established-delhi-hc-quashes-tds-certificate-issued-ge-energy-taxscan.webp "No PE Established: Delhi HC Quashes 3.5% TDS Certificate u/s 197 issued against GE Energy, Restores to 1.5% [Read Order]")
