![Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120108-revenue-must-pay-interest-on-pre-deposit-from-date-deposit-till-refund-cestat-orders-12-interest-taxscan.webp "Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]")
Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),Ahmedabad held that when an assessee’s pre-deposit is refunded after the appeal ...
![Madras HC Flags Decade‑Long Delay in Customs Assessment: Directs Finalisation of TVS Motor Imports Within Six Weeks [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120087-madras-hc-flags-decade-long-delay-customs-assessment-directs-finalisation-tvs-motor-imports-within-six-weeks-taxscan.webp "Madras HC Flags Decade‑Long Delay in Customs Assessment: Directs Finalisation of TVS Motor Imports Within Six Weeks [Read Order]")
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")
Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the six-month time limit under Notification No. 9/2009-ST cannot be pressed to deny refund of service...
![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that once the demand and penalty against the main tobacco manufacturer were set aside, the penalty imposed...
![Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119933-penalty-alleged-individual-conspirator-demand-penalty-against-firm-quashed-cestat-taxscan.webp "Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]")
Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), held that mere disclosure of turnover/income in an Income Tax Return ( ITR ) cannot automatically lead to Service...
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai, with regards to the matter of customs duty paid twice on the same container, ordered reconsideration of the refund claim....
![IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119868-iec-alert-active-when-oio-passed-taxscan.webp "IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]")
Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that a service tax demand raised solely on the basis of third-party information received from...
![Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119708-service-tax-demand-based-only-on-income-tax-data-taxscan.webp "Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]")
BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]
The Madras High Court ruled that the waiver of Rs 81.60 Lakhs on SMS Lifesciences by the Board for Industrial and Financial Reconstruction (BIFR) was binding and has thus quashed a pre-deposit...
![BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119706-bifr-waiver-of-8160l-customs-demand-binding-madras-hc-quashes-cestat-pre-deposit-against-sms-lifesciences-taxscan.webp "BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]")
Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that works contract and maintenance-related services provided to North Eastern Electric Power Corporation Limited...
![Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119684-works-contract-maintenance-services-provided-neepco-taxscan.webp "Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]")