![Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092790-customs-duty-customs-duty-leviable-on-twin-vision-scanner-twin-vision-scanner-scanner-products-cestat-taxscan.webp "Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]")
Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that software delivered through electronic...
![Sand Lime Bricks is Type of Fly Ash Bricks, Eligible for Excise Exemption: CESTAT Quashes Excise Duty Demand of Rs. 2.6 crores [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092805-type-of-fly-ash-bricks-eligible-for-excise-exemption-taxscan.webp "Sand Lime Bricks is Type of Fly Ash Bricks, Eligible for Excise Exemption: CESTAT Quashes Excise Duty Demand of Rs. 2.6 crores [Read Order]")
![Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092700-freight-forwarder-cestat-service-tax-principal-for-goods-exported-taxscan.webp "Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]")
![Relief for HCL Technologies: CESTAT Rules License Fee for Right to Use Software Not Includible in Customs Valuation of Imported CDs [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092747-relief-for-hcl-technologies-hcl-technologies-cestat-taxscan.webp "Relief for HCL Technologies: CESTAT Rules License Fee for Right to Use Software Not Includible in Customs Valuation of Imported CDs [Read Order]")
![Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092643-customs-duty-exemption-taxscan.webp "Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]")
No Service Tax Applicable on “Cleaning Service” Provided to Railway Prior to 01.07.2012: CESTAT sets aside Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata has held that cleaning and sanitation services provided to the Indian Railways prior to 1st July 2012 do not fall within...
![No Service Tax Applicable on “Cleaning Service” Provided to Railway Prior to 01.07.2012: CESTAT sets aside Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092535-activities-of-management-service-housekeeping-falls-cleaning-service-manpower-supply-services-cestat-taxscan.webp "No Service Tax Applicable on “Cleaning Service” Provided to Railway Prior to 01.07.2012: CESTAT sets aside Demand [Read Order]")
Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, set aside a service tax demand raised on the ground that investment in mutual funds amounted to “trading of goods.”...
![Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092387-service-tax-demand-mutual-fund-finance-act-taxscan.webp "Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]")
Appeals Involving Taxability or Valuation Should Be Filed Directly Before Supreme Court u/s 35L of Central Excise Act: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that appeals involving questions of taxability or valuation must be filed directly before the Supreme Court under Section 35L of the Central Excise Act,...
![Appeals Involving Taxability or Valuation Should Be Filed Directly Before Supreme Court u/s 35L of Central Excise Act: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092485-delhi-high-court-central-excise-act-supreme-court-taxscan.webp "Appeals Involving Taxability or Valuation Should Be Filed Directly Before Supreme Court u/s 35L of Central Excise Act: Delhi HC [Read Order]")
Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt construction services, the amount was in the nature...
![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, has ruled that refund of unutilized Cenvat credit is not permissible under the Central Excise Act, 1944 or the Cenvat...
![Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092374-refund-unutilized-cenvat-credit-closure-factory-not-permissible-cestat-rejects-motonic-india-automotives-taxscan.webp "Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]")
Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has upheld the confiscation of 22,120 kilograms of smuggled black pepper of foreign origin while reducing the...
![Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092353-cestat-kolkata-black-pepper-taxscan.webp "Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]")
Operation Numkhor: 7 Central Agencies to Probe Bhutan Car Smuggling Case as Dulquer Salmaan Challenges Customs Seizure in Kerala HC [Read Order]
The controversy surrounding the alleged smuggling of luxury cars into Kerala through Bhutan has deepened with the seizure of a third vehicle linked to actor Dulquer Salmaan, as the actor has moved...
![Operation Numkhor: 7 Central Agencies to Probe Bhutan Car Smuggling Case as Dulquer Salmaan Challenges Customs Seizure in Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092423-operation-numkhor-7-central-agencies-probe-bhutan-car-smuggling-case-dulquer-salmaan-customs-seizure-kerala-hc-taxscan.webp "Operation Numkhor: 7 Central Agencies to Probe Bhutan Car Smuggling Case as Dulquer Salmaan Challenges Customs Seizure in Kerala HC [Read Order]")