![Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069977-penalty-us-114-unsustainable-goods-exported-cestat-quashes-customs-order-depb-evasion-case-taxscan.webp "Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]")
Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty of ₹3,00,000 imposed by the...
![Sulphur Limit in IS 17049 Applies to Calcined, Not Raw Petroleum Coke: CESTAT upholds DGFT Clarification [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070061-cestat-raw-petroleum-coke-dgft-taxscan.webp "Sulphur Limit in IS 17049 Applies to Calcined, Not Raw Petroleum Coke: CESTAT upholds DGFT Clarification [Read Order]")
![Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070030-delay-in-filing-service-tax-refund-service-tax-refund-service-tax-refund-taxscan.webp "Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]")
![Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070020-cestat-cd-roms-board-value-taxscan.webp "Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]")
![Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070044-ssi-exemption-taxscan.webp "Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]")
![CESTAT allows CENVAT credit on inputs and input services utilized as output service [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070028-cenvat-credit-taxscan.webp "CESTAT allows CENVAT credit on inputs and input services utilized as output service [Read Order]")
Mere Purity of Gold would not make it as Foreign origin: CESTAT sets aside Confiscation of Gold Bars in absence of Corroborative Evidence [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) has held that mere Purity of Gold would not make it of foreign origin and set aside the Confiscation of gold bars...
![Mere Purity of Gold would not make it as Foreign origin: CESTAT sets aside Confiscation of Gold Bars in absence of Corroborative Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070013-2061093-foreign-gold-taxscan.webp "Mere Purity of Gold would not make it as Foreign origin: CESTAT sets aside Confiscation of Gold Bars in absence of Corroborative Evidence [Read Order]")
Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Explanation 3 to Section 140 of the CGST Act, though inserted retrospectively, cannot by itself be...
![Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070010-section140-cgst-act-cgst-act-cgst-act-not-sufficient-to-deny-transitional-credit-taxscan.webp "Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]")
Relief for Maruti Suzuki: CESTAT Rules CENVAT Credit on Input Services Used for Business or Personal Use Valid if Availed Before April 2011 Amendment [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit on input services is valid if availed before the April 2011 amendment, regardless...
![Relief for Maruti Suzuki: CESTAT Rules CENVAT Credit on Input Services Used for Business or Personal Use Valid if Availed Before April 2011 Amendment [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070001-maruti-suzuki-cestat-cenvat-credit-taxscan.webp "Relief for Maruti Suzuki: CESTAT Rules CENVAT Credit on Input Services Used for Business or Personal Use Valid if Availed Before April 2011 Amendment [Read Order]")
Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that valid CENVAT credit does not lapse simply because it was not reported in the ST-3 returns and that...
![Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069989-oman-air.webp "Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VIII]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068021-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-diges-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VIII]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VII]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068042-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VII]")