![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")
Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on a government-approved valuer in an...
![Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113762-laying-telecom-optical-fibre-cables-under-alongside-roads-not-taxable-service-tax-cestat-taxscan.webp "Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]")
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]")
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]
2025 TAXSCAN (CESTAT) 1399The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied under ‘Business Support Services’ (BSS) on...
![Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113380-revenue-sharing-diagnostic-labs-not-taxable-bss-cestat-service-tax-demand-hospital-taxscan.webp "Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]")
CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside an order demanding differential customs duties and penalties on silk fabric imports and ruled that the...
![CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113364-customs-duty-silk-fabric-imports-cestat-taxscan.jfif "CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]")
Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Limitation Act does not apply to requests for conversion of Shipping Bills made under Section 149 of...
![Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113421-limitation-act-does-apply-conversion-shipping-bills-149-customs-act-cestat-taxscan.webp "Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]")
Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]
TheCustoms, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT), has held that transportation of excavated minerals within a mining area cannot be taxed under the category of “Mining...
![Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113228-transport-minerals-inside-mines-not-mining-service-cestat-rejects-service-tax-demand-taxscan.webp "Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]")
Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside a ₹82.84 crore demand for recovery of erroneous refund under Section 11A of theCentral Excise Act, 1944,...
![Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113355-cestat-sets-aside-8284-crore-demand-erroneous-refund-taxscan.jfif "Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]")
PIMS Registration Timeline Directory, Not Mandatory: CESTAT Quashes Confiscation for Delayed PIMS Compliance [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT), New Delhi, held that the timeline prescribed under the Paper Import Monitoring System (PIMS) was directory and...
![PIMS Registration Timeline Directory, Not Mandatory: CESTAT Quashes Confiscation for Delayed PIMS Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112741-pims-registration-timeline-directory-not-mandatory-cestat-quashes-confiscation-delayed-pims-compliance-taxscan.webp "PIMS Registration Timeline Directory, Not Mandatory: CESTAT Quashes Confiscation for Delayed PIMS Compliance [Read Order]")
Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, held that export is complete once goods are taken out of India to any place outside India, and drawback...
![Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113372-drawback-exports-delivered-dubai-instead-russia-cestat-taxscan.webp "Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order [Read Order]")