![CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Agricultural-Warehousing-CESTAT-Holds-CESTAT-Delhi-taxscan.jpg "CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]")
CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled in favour of the appellant, holding that the cleaning,...
![‘Extended Limitation Period Invalid without Deliberate Suppression by Manufacturer’: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Extended-Limitation-Period-Invalid-without-Deliberate-Suppression-Deliberate-Suppression-taxscan.jpg "‘Extended Limitation Period Invalid without Deliberate Suppression by Manufacturer’: CESTAT sets aside Service Tax Demand [Read Order]")
![CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/refund-claim-Taxscan.jpg "CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]")
![Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Importer-Brought-Restricted-Brought-Restricted-Brought-Restricted-Insecticides-taxscan.jpg "Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]")
![Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-broker-Taxscan.jpeg "Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]")
No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dismissed an appeal filed by the department challenging the dropping of a service tax demand  of Rs.74,16,000 on...
![No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence-1.jpg "No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]")
Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]
The Customs,Excise and Service Tax Appellate Tribunal (CESTAT) of Chandigarh Bench allowed the appeals filed by the assessee, holding that CENVAT credit was rightly claimed on outward freight...
![Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan-1.jpg "Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]")
No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax...
![No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan-1.jpg "No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]")
Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT)Â sets aside excise duty demand on imported edible lactose cleared without manufacture. Rajasthan Antibiotics...
![Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]")
CESTAT Rules Reusable Packaging Not 'Tangible Goods Service': Volvo Logistics Case Decided [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has ruled that the leasing of reusable packaging material by Volvo Logistics to Rolltec Engineering does not constitute...
![CESTAT Rules Reusable Packaging Not Tangible Goods Service: Volvo Logistics Case Decided [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/volvo.jpg "CESTAT Rules Reusable Packaging Not Tangible Goods Service: Volvo Logistics Case Decided [Read Order]")
CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside excise duty demands against Smith Enterprises, ruling that valuation for goods manufactured on a job work...
![CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Quashes-Excise-Duty-Demand-taxscan.jpg "CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]")
CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has abated two customs appeals following the death of the sole appellant, Smt. Chand Kavar Bhandari. The tribunal cited the...
![CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Appeals-CESTAT-TAXSCAN.webp "CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]")