![CESTAT WEEKLY ROUND-UP [June 23 to June 28, 2025]](https://images.taxscan.in/h-upload/2025/06/28/2055804-cestat-taxscan.webp "CESTAT WEEKLY ROUND-UP [June 23 to June 28, 2025]")
CESTAT WEEKLY ROUND-UP [June 23 to June 28, 2025]
Tribunal Cannot Interfere with Decision of Original Authority w/out Evidence, Illogicality, or Procedural Impropriety: CESTATM/s. Raj Brothers...
![Denial of CENVAT Credit for Lack of Documents on Input Services: CESTAT Remands Matter for Fresh Verification [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/2055618-cestat-cestat-chennai-cenvat-credit-taxscan.webp "Denial of CENVAT Credit for Lack of Documents on Input Services: CESTAT Remands Matter for Fresh Verification [Read Order]")
![Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055299-concrete-pumps-concrete-pumps-at-clients-disposal-attract-supply-clients-disposal-attract-supply-taxscan.webp "Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]")
![CESTAT Classifies RMC Transportation as GTA Service, Rejects Supply of Tangible Goods Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055288-rmc-cestat-gta-taxscan.webp "CESTAT Classifies RMC Transportation as GTA Service, Rejects Supply of Tangible Goods Tax Demand [Read Order]")
![CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055224-service-tax-demand-income-tax-taxscan.webp "CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]")
Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter for re-verification after noting that the admitted Service Tax liability was incorrectly...
![Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055238-re-verification.webp "Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]")
![Service Tax Not Payable on Equipment Supply Treated as Deemed Sale with VAT Already Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055186-service-tax-service-tax-not-payable-on-equipment-supply-equipment-supply-taxscan.webp "Service Tax Not Payable on Equipment Supply Treated as Deemed Sale with VAT Already Paid: CESTAT [Read Order]")
Gold Biscuit Smuggle Worth Rs. 31 Lakh: CESTAT Reduces Penalty Treating Assessee as Mere Carrier [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) reduced the penalty imposed on the assessee for smuggling gold biscuits worth ₹31.34 lakh, treating him as a mere ...
![Gold Biscuit Smuggle Worth Rs. 31 Lakh: CESTAT Reduces Penalty Treating Assessee as Mere Carrier [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055184-gold-biscuit-smuggle-taxscan.webp "Gold Biscuit Smuggle Worth Rs. 31 Lakh: CESTAT Reduces Penalty Treating Assessee as Mere Carrier [Read Order]")
![Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055179-service-tax-delayed-charges.webp "Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]")
![CESTAT sets aside Excise Duty Demand based on Private Diaries and Loose Sheets [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055082-private-diaries-and-loose-sheets.webp "CESTAT sets aside Excise Duty Demand based on Private Diaries and Loose Sheets [Read Order]")
No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that service tax not leviable on license fee/spectrum charges payable for period prior to 01.04.2016. ...
![No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055065-license-fee.webp "No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]")
Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that royalty and dead rent collected by the State Government for granting mining rights do not amount to...
![Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055076-royalty-royalty-and-dead-rent-dead-rent-collected-by-state-for-mining-rights-state-for-mining-rights-taxscan.webp "Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]")