![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")
Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the allegation of clandestine removal of excisable...
![Demand Under Construction of Complex Invalid for Composite Contracts Prior to 2010: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108165-cestat-mumbai-service-tax-demandtaxscan.webp "Demand Under Construction of Complex Invalid for Composite Contracts Prior to 2010: CESTAT Sets Aside Service Tax Demand [Read Order]")
![Customs Duty Cannot Be Retained when Goods are Not Cleared: Bombay HC Equates Short Landing with Pre-Clearance Loss [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/250x150_2108951-customs-duty-bombay-hc-pre-clearance-loss-taxscan.webp "Customs Duty Cannot Be Retained when Goods are Not Cleared: Bombay HC Equates Short Landing with Pre-Clearance Loss [Read Order]")
![Black Tea Falls Within Agricultural Produce Definition: CESTAT Holds Service Tax on Export Brokerage Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108147-service-taxexport.webp "Black Tea Falls Within Agricultural Produce Definition: CESTAT Holds Service Tax on Export Brokerage Unsustainable [Read Order]")
![CESTAT Quashes Method Adopted for Refund Computation, Remands to Reassess Duty u/s 18(4) of Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108135-cestat-refund-computation-resasses-duty-customs-act-taxscan.webp "CESTAT Quashes Method Adopted for Refund Computation, Remands to Reassess Duty u/s 18(4) of Customs Act [Read Order]")
Construction of Railway Siding for PSU Project Eligible for Service Tax Exemption: CESTAT Affirms Broad Scope of ‘Railways’ [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh ( CESTAT ), held that services used for constructing a railway siding for a public sector power utility qualify...
![Construction of Railway Siding for PSU Project Eligible for Service Tax Exemption: CESTAT Affirms Broad Scope of ‘Railways’ [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108572-construction-railway-siding-psu-project-eligible-service-tax-exemption-taxscan.webp "Construction of Railway Siding for PSU Project Eligible for Service Tax Exemption: CESTAT Affirms Broad Scope of ‘Railways’ [Read Order]")
![CESTAT Strikes Down Penalties u/s 78, Finds No Wilful Misstatement in Service Tax Lapses [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108105-cestat-strikesdown-penalties.webp "CESTAT Strikes Down Penalties u/s 78, Finds No Wilful Misstatement in Service Tax Lapses [Read Order]")
CESTAT Sets Aside Service Tax Demand on GTA Services, Holding Liability Lies on Consignors/Consignees Under RCM [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has granted substantial relief to the appellant, setting aside service tax demands raised under the Reverse...
![CESTAT Sets Aside Service Tax Demand on GTA Services, Holding Liability Lies on Consignors/Consignees Under RCM [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108130-cestat-sets-aside-service-tax-demand-on-gta-services-taxscan.webp "CESTAT Sets Aside Service Tax Demand on GTA Services, Holding Liability Lies on Consignors/Consignees Under RCM [Read Order]")
![Customer Evaluation & Loan Recovery for Banks Squarely Falls Under BAS: CESTAT Dismisses Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108099-loan-recovery-for-banks-taxscan.jfif "Customer Evaluation & Loan Recovery for Banks Squarely Falls Under BAS: CESTAT Dismisses Appeal [Read Order]")
Loss of Sugar Due to Natural Calamity Entitles Remission, Duty Demand and Penalties Unsustainable: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a duty demand of ₹1.34 crore along with multiple penalties and redemption fines and remanded the ...
![Loss of Sugar Due to Natural Calamity Entitles Remission, Duty Demand and Penalties Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108091-loss-sugar-duty-demand-cestat-taxscan.webp "Loss of Sugar Due to Natural Calamity Entitles Remission, Duty Demand and Penalties Unsustainable: CESTAT [Read Order]")
CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by Shri Venkat R. Chari, holding that the personal penalty of ₹45 lakh imposed under...
![CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107769-cestat-rule-26-inapplicability-confiscation-goods-taxscan.webp "CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]")
![No Evidence of Wilful Delay: CESTAT Holds Late Fines Unjustified, Granting Relief to Importer [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108127-cestat-kolkata-importer-wins-appeal-in-cestat-taxscan.webp "No Evidence of Wilful Delay: CESTAT Holds Late Fines Unjustified, Granting Relief to Importer [Read Order]")