![Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126478-service-tax-not-applicable-6jpg.webp "Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]")
Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench, allowed an appeal by a worker who undertook fabrication work. The rationale...
![Penalty Remains Unsustainable In Absence Of Proof of Knowledge of Fraudulent CENVAT Credit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126469-absence-of-proof-of-knowledge-of-fraudulent-cenvat-credit.webp "Penalty Remains Unsustainable In Absence Of Proof of Knowledge of Fraudulent CENVAT Credit: CESTAT [Read Order]")
![Uniform Penalties on Scrap Dealers Unsustainable without Role Assessment: CESTAT Scales Down Penalties After Examining Gravity Of Violations [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126468-uniform-penalties-scrap-dealers-unsustainable-role-assessment-cestat-scales-down-penalties-examining-gravity-violations-taxscan.webp "Uniform Penalties on Scrap Dealers Unsustainable without Role Assessment: CESTAT Scales Down Penalties After Examining Gravity Of Violations [Read Order]")
![Buyers Premises Constitute Place of Removal, Not Factory Gate: CESTAT Allows Cenvat Credit on Service Tax [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126395-buyers-premises-constitutejpg.webp "Buyers Premises Constitute Place of Removal, Not Factory Gate: CESTAT Allows Cenvat Credit on Service Tax [Read Order]")
![Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126348-cestat-ahmedabad-customs-duty-leftover-offshore-materials-lt-taxscan.webp "Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]")
Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside an excise demand of ₹8.78 crore holding that refunds paid under a statutory area-based exemption cannot...
![Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126345-area-based-excise-refunds-1jpg.webp "Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]")
SSI Exemption For Cashew Shell Liquid Remains Eligible Despite Notification Amendment: CESTAT Sets Aside ₹3.2 Lakh Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has ruled that Cashew Shell Liquid (CNSL) continues to be eligible for Small-Scale Industry (SSI) exemption even after...
![SSI Exemption For Cashew Shell Liquid Remains Eligible Despite Notification Amendment: CESTAT Sets Aside ₹3.2 Lakh Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126333-ssi-exemption-for-cashew-shell-liquid-remains-eligible-despite-cestat-.webp "SSI Exemption For Cashew Shell Liquid Remains Eligible Despite Notification Amendment: CESTAT Sets Aside ₹3.2 Lakh Duty Demand [Read Order]")
Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the consumption of electricity cannot form the sole basis for making an allegation of...
![Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126218-electricity-consumption-alone-cannot-establish-suppressed-manufacture-cestat-rejects-excise-demand-scented-supari.webp "Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]")
Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penalty under Section78 of the Finance Act, 1994 cannot be levied if the service tax liability ...
![Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126209-service-tax-penalty-78-cestat.webp "Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]")
Extended Limitation & Penalty Unsustainable in Software Valuation Disputes: CESTAT set aside Differential Duty Demand on Wipro [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench held that extended limitation and penalties cannot be sustained in software valuation disputes arising out of bona...
![Extended Limitation & Penalty Unsustainable in Software Valuation Disputes: CESTAT set aside Differential Duty Demand on Wipro [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126216-extended-limitation-penalty-unsustainable-in-cestat-wipro.webp "Extended Limitation & Penalty Unsustainable in Software Valuation Disputes: CESTAT set aside Differential Duty Demand on Wipro [Read Order]")
Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) held that non adoption of MRP valuation under Section 4A of the Central Excise Act, 1944 does not constitute...
![Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126207-universal-colours-india-cestatjpg.webp "Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]")
