![Multifunction Protection Devices Retaining Essential Character of Relays Eligible for Excise Exemption Notification Benefit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137828-multifunction-protection-devices-retaining-essential-relays-eligible-taxscan.webp "Multifunction Protection Devices Retaining Essential Character of Relays Eligible for Excise Exemption Notification Benefit: CESTAT [Read Order]")
Multifunction Protection Devices Retaining Essential Character of Relays Eligible for Excise Exemption Notification Benefit: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that multifunction protection devices retaining the...
![Service Tax Not Payable on Un-Invoiced Allocations By Foreign Parent Company Without Service And Consideration: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137830-service-tax-nclat-taxscan.jfif "Service Tax Not Payable on Un-Invoiced Allocations By Foreign Parent Company Without Service And Consideration: CESTAT [Read Order]")
![Export-Linked GTA Exemption Cannot Be Denied for Delayed EXP-1/EXP-2 Forms When Substantive Conditions Are Met: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137780-cestat-export-linked-gta-exemption-delayed-exp-1-forms-taxscan.webp "Export-Linked GTA Exemption Cannot Be Denied for Delayed EXP-1/EXP-2 Forms When Substantive Conditions Are Met: CESTAT [Read Order]")
![Unaccounted Gold Purchase Addition Based Solely On Third-Party Software Entries Without Corroborative Evidence Unsustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137783-unaccounted-gold-purchase-third-party-software-itat-ahmedabad-taxscan.webp "Unaccounted Gold Purchase Addition Based Solely On Third-Party Software Entries Without Corroborative Evidence Unsustainable: ITAT [Read Order]")
![No Confiscation of Indian Currency u/s 121 without Clear Nexus to Smuggling: CESTAT Rules Investigative Statements Cannot Form Sole Basis for Seizure [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137771-no-confiscation-nindian-currency-121-without-clear-nexus-smuggling-taxscan.webp "No Confiscation of Indian Currency u/s 121 without Clear Nexus to Smuggling: CESTAT Rules Investigative Statements Cannot Form Sole Basis for Seizure [Read Order]")
Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata Bench has upheld the absolute confiscation of six foreign-origin gold biscuits after the appellants failed to establish...
![Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137773-cestat-smuggled-gold-absolute-confiscation-section-123-customs-act-taxscan.webp "Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]")
Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that sending Cenvat-availed inputs to job workers after reversing credit under Rule 3(5) of the Cenvat...
![Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137712-cestat-set-aside-credit-demand-cenvat-credit-rules-taxscan.webp "Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]")
CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]
TheAllahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside service tax demands against Samsung Electronics India Pvt. Ltd. and held that expenses incurred for...
![CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137700-cestat-sets-aside-samsung-electronics-foreign-event-expenses-taxscan.webp "CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]")
Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai Bench, held that the denial of abatement without adopting any reasonable method of valuation of excise duty was arbitrary and ...
![Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137675-denying-abatement-excise-duty-cestat-in-tanishq-jewellerys-case-cestat-chennai-taxscan.webp "Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]")
CESTAT Rejects Email Printouts Evidence-Based Undervaluation Allegations Against Bags Importer Due to Non-Compliance With S. 138C [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside customs duty demand and penalties against a bags importer after finding that the department relied upon...
![CESTAT Rejects Email Printouts Evidence-Based Undervaluation Allegations Against Bags Importer Due to Non-Compliance With S. 138C [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137668-cestat-rejects-email-printouts-evidence-undervaluation-allegations-bags-importer-taxscan.webp "CESTAT Rejects Email Printouts Evidence-Based Undervaluation Allegations Against Bags Importer Due to Non-Compliance With S. 138C [Read Order]")
CESTAT Set Aside CENVAT Credit Demand on Mahindra & Mahindra; Rules Extended Limitation Cannot Be Invoked Solely Based on Audit Findings [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, set aside a CENVAT credit demand against Mahindra & Mahindra Ltd, ruling that the extended period of limitation...
![CESTAT Set Aside CENVAT Credit Demand on Mahindra & Mahindra; Rules Extended Limitation Cannot Be Invoked Solely Based on Audit Findings [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137651-cestat-set-aside-cenvat-credit-demand-on-mahindra-mahindra-rules-extended-limitation-cestat-new-delhi-taxscan.webp "CESTAT Set Aside CENVAT Credit Demand on Mahindra & Mahindra; Rules Extended Limitation Cannot Be Invoked Solely Based on Audit Findings [Read Order]")
CESTAT held Taxable Value of Tour Operator Service is not inclusive of Air Tickets charges [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai Bench, allowed an appeal and held that the inclusion of air ticket charges was not permitted in the taxable value of Tour...
![CESTAT held Taxable Value of Tour Operator Service is not inclusive of Air Tickets charges [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137646-cestat-tour-operator-service-taxscan.webp "CESTAT held Taxable Value of Tour Operator Service is not inclusive of Air Tickets charges [Read Order]")