![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/2025/12/20/2113421-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]")
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...
![Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113228-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]](https://images.taxscan.in/h-upload/2025/12/20/2113355-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]](https://images.taxscan.in/h-upload/2025/12/17/2112741-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]](https://images.taxscan.in/h-upload/2025/12/20/2113372-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]")
Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]
The Chandigarh Bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the reimbursement of electricity charges, as electricity is ...
![Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113168-reimbursement-electricity-charges-taxable-service-cestat-sets-aside-service-tax-demand-ubico-network-taxscan.webp "Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]")
Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]
Meta: Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT Sets Aside Forfeiture The New Delhi Principal Bench of the Customs, Excise, and Service Tax...
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")
Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) quashed a ₹9.26 crore excise duty demand against a 100% EOU, holding that the Revenue failed to follow the mandatory...
![Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113340-cestat-1.webp "Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]")
Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that proportionate reversal of CENVAT credit amounts to non-availment, rendering the 6%/5% payment demand...
![Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113237-reversal-cenvat-credit-equivalent-non-availment-taxscan.webp "Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]")
Drawback on Exports Delivered to Dubai Instead of Russia: CESTAT Quashes Rs. 31.66 Lakh Disallowance, sets aside Confiscation Order
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, heldthat export is complete once goods are taken out of India to any place outside India, and...
DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside rejection of excise duty refund claims on Domestic Tariff Area (DTA) supplies made to Special Economic ...
![DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113193-cestat-excise-refund-rejection-taxscan.jfif "DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or the buyer of excisable goods cannot claim a duty...
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113172-entity-not-recognized-manufacturer-buyer-cannot-claim-excise-duty-refund-regardless-paid-cestat-taxcsan.webp "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")