![No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-Tax-Demand-TAXSCAN-1.jpg "No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]")
No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) noted that service ac demand cannot be raised and confirmed...
![Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ER-1-returns.jpg "Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]")
![CESTAT Upholds Service Tax Exemption for PGCIL Projects; Departments Appeal Beyond SCN Dismissed [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Service-Tax-Service-Tax-Exemption-taxscan.jpg "CESTAT Upholds Service Tax Exemption for PGCIL Projects; Departments Appeal Beyond SCN Dismissed [Read Order]")
![Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/fob.jpg "Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]")
![Value of Imported Goods Cannot Be Enhanced Solely Based on DRI Alert: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/DRI-Alert.jpg "Value of Imported Goods Cannot Be Enhanced Solely Based on DRI Alert: CESTAT [Read Order]")
![CESTAT Quashes ₹49.6 Lakh Customs Duty Demand Over Unproven Diversion of Imported Goods [Read Order]](https://www.taxscan.in/h-upload/2025/05/30/2040697-cestat-cestat-allahabad-cestat-quashes-496-lakh-customs-duty-demand-customs-taxscan.webp "CESTAT Quashes ₹49.6 Lakh Customs Duty Demand Over Unproven Diversion of Imported Goods [Read Order]")
Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) noted that service tax applies to sub-contractor in the Municipal Corporation of Delhi (MCD) project, and that mega...
![Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-tax-contractor-taxscan.png "Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]")
Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT)Â set aside the extended period of limitation invoked against the assessee for alleged misclassification and...
![Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/cestat-round-up-cestatroundup-taxscan.jpg "Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]")
![CVD Exemption Benefit Can Be Claimed Later Even If Not Initially Invoked: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CVD-Exemption-CVD-Exemption-Benefit-Initially-Invoked-taxscan.jpg "CVD Exemption Benefit Can Be Claimed Later Even If Not Initially Invoked: CESTAT [Read Order]")
CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed CENVAT credit on capital goods used for job work, ruling that denial of credit was not justified when duty...
![CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Allahabad-CENVAT-Credit-Capital-Goods-as-Duty-Was-Paid-taxscan.jpg "CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]")
CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )found no actual transfer of machinery imported for a 100% Export Oriented Unit (EOU) and accordingly reduced the...
![CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Duty-Demand-EOU-Taxscan.jpg "CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]")
20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the department’s appeal, holding that the delay in issuing the review order by 20 days could not be...
![20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/20-Day-Delay-in-Review-Order-Excused-Without-Board-Extension-Board-Extension-taxscan.jpg "20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]")