![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) held that textile processing carried out on a job-work basis...
![No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114985-abetment-cestat-customs-penalty-cfo-taxscan.webp "No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]")
![Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114605-pre-consultative-process-central-excise-act-evade-tax-madras-hc-taxscan.webp "Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]")
![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
![DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114569-dgft-export-restrictions-garnet-limited-beach-sand-minerals-apply-regardless-source-cestat.webp "DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]")
Second CRCL Report Prepared without Drawing Fresh Samples of Exported Products: Delhi HC Questions Customs [Read Order]
In a recent ruling, the Delhi High Court questioned the Customs Department for relying on a second CRCL report that was prepared without drawing any fresh samples of the exported products, and...
![Second CRCL Report Prepared without Drawing Fresh Samples of Exported Products: Delhi HC Questions Customs [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114492-second-crcl-report-prepared-without-drawing-fresh-samples-of-exported-products-delhi-hc-questions-customs-taxscan.webp "Second CRCL Report Prepared without Drawing Fresh Samples of Exported Products: Delhi HC Questions Customs [Read Order]")
No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]
The Calcutta High Court has upheld an order passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruling that no interest is payable on belated payment of central excise duty...
![No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114466-interest-belated-excise-duty-revenue-neutral-calcutta-hc-upholds-cestat-order-sail-case-taxscan.webp "No Interest on Belated Excise Duty where Situation is Revenue-Neutral: Calcutta HC Upholds CESTAT Order in SAIL Case [Read Order]")
Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the alleged smuggling of gold through Cochin...
![Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114193-audi-alteram-partem-prevails-kerala-hc-holds-failure-to-record-statement-us-108-no-bar-to-defence-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]")
Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal filed by Bharat Heavy Electricals Ltd. holding that once findings recorded by the...
![Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114163-excise-refund-claim-cannot-be-reopened-taxscan.jfif "Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]")
Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that proportionate CENVATcredit on insurance services covering both pre-taxable and taxable periods is ...
![Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114140-relief-for-reliance-industries-cestat-allows-proportionate-cenvat-credit-taxscan.webp "Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]")
Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the extended period of limitation cannot be invoked for recovery of CENVAT credit when the credit...
![Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114141-extended-limitation-invocable-cenvat-credit-availed-disclosed-returns-cestat-grants-relief-hcl-technologies-taxscan.webp "Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]")
Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the alleged smuggling of gold through Cochin...
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")