Franklin Joshva
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or...
![Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113051-leasing-containers-overseas-lessor-supply-tangible-goods-cestat-sets-aside-service-tax-demand-taxscan.webp "Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]")
![Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112747-service-tax-exemption-under-notification-cannot-denied-due-delay-filing-exp-2-return-cestat-taxscan.webp "Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]")
Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the revenue department’s appeal and held that statutory dues that are not included in an approved ...
![Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110539-approval-resolution-madras-hc-taxscan.webp "Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]")
Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the department failed to prove that the product manufactured was 'Brass Ingots' rather than 'Brass...
![Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112734-small-scale-exemption-cannot-denied-without-evidence-cestat-rules-expert-opinion-inadmissible-sets-aside-excise-duty-demand-taxscan-.webp "Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]")
Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the Assessing Officer (AO) must revalue the opening stock using the same method applied for the revaluation of the closing...
![Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112261-opening-stock-revalued-valuation-closing-stock-itat-ao-gopu-nandilath-case-taxscan.webp "Opening Stock Must be Revalued by Same Method as used in Valuation of Closing Stock: ITAT to AO in Gopu Nandilath Case [Read Order]")
Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of deduction claimed under section 80 IA of the Income Tax Act, 1961, in respect of Service From India Scheme...
![Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2112002-relief-vodafone-west-ltd-itat-deduction-sfis-income-cites-language-taxscan.webp "Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]")
Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not 'Commission' [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹71,82,87,365 made under section 40(a)(ia) and ruling that the trade discount given to prepaid distributors does ...
![Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111998-relief-vodafone-west-ltd-itat-deletes-addition-trade-discount-rules-trade-discount-prepaid-distributors-not-commission-taxscan.webp "Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]")
Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the premium received from transferring sugar export quota cannot be taxed under Business Auxiliary...
![Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110109-sugar-export-quota-cestat-taxscan.jfif "Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]")
Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of roaming charges amounting to ₹64,81,13,995 claimed by ruling that the non-deduction of tax on these payments ...
![Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2112001-itat-mumbai-vodafone-disallowance-roaming-charges-citing-binding-precedent-non-deduction-of-tax-taxscan.webp "Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]")