![No Eligibility Certificate Needed for Excise Special Rebate: Gauhati HC Rejects Cent Ply’s Appeal as Rebate sought after Limitation Period [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/500x300_2089282-eligibility-certificate-excise-special-rebate-gauhati-hc-cent-plys-appeal-rebate-limitation-period-taxscan.webp "No Eligibility Certificate Needed for Excise Special Rebate: Gauhati HC Rejects Cent Ply’s Appeal as Rebate sought after Limitation Period [Read Order]")
No Eligibility Certificate Needed for Excise Special Rebate: Gauhati HC Rejects Cent Ply’s Appeal as Rebate sought after Limitation Period [Read Order]
The Gauhati High Court has dismissed an appeal in relation to the denial of a special excise rebate under Notification No. 20/2007-CE dated 25 April...
![Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089184-transportation-services-individual-truck-owners-consignment-notes-gta-services-service-tax-cestat-taxscan.webp "Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]")
![Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089042-sole-reliance-statements-impermissible-cestat-taxscan.webp "Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]")
Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that penalties for alleged smuggling of gold could not be sustained when the seized gold bars had no ...
![Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088792-absence-foreign-markings-purity-standard-cestat-quashes-penalties-alleged-gold-smuggling-case-taxscan.webp "Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]")
Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that electricity charges recovered by builders from tenants on actual basis as a pure agent are not taxable...
![Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088785-electricity-charges-recovered-builders-actuals-pure-agent-taxable-service-cestat-taxscan.webp "Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]")
Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that maintenance deposits collected by builders for sinking and development funds are not taxable as ...
![Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088773-maintenance-deposits-collected-builders-sinking-and-development-funds-taxable-services-cestat-taxscan.webp "Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]")
Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that group insurance policies covering employees against accidental death and injury during working hours ...
![Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088724-group-insurance-insurance-accidental-death-taxscan.webp "Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]")
Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that only two instances of delay in service tax payment were valid and that most of the interest demand ...
![Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088570-proper-filing-st-3-returns-statutory-returns-cestat-service-tax-demand-extended-period-taxscan-1.webp "Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]")
Revenue Fails to Prove Bags Were Polyethylene Instead of Polypropylene: CESTAT Quashes ₹5,43,963 Excise Duty Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty demand of Rs. 5,43,963 could not be sustained as the Revenue had no evidence to prove ...
![Revenue Fails to Prove Bags Were Polyethylene Instead of Polypropylene: CESTAT Quashes ₹5,43,963 Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088564-excise-duty-taxscan.webp "Revenue Fails to Prove Bags Were Polyethylene Instead of Polypropylene: CESTAT Quashes ₹5,43,963 Excise Duty Demand [Read Order]")
Customs Seizure 3 km Away from India-Bangladesh Border: CESTAT Cites Contradictions in SCN, Orders Release of ₹15 Lakh [Read Order]
The Kolkata Bench of the Customs,Tax Appellate Tribunal Tax Appellate Tribunal (CESTAT) ruled that the seizure of Indian currency was not sustainable when contradictions existed in the show...
![Customs Seizure 3 km Away from India-Bangladesh Border: CESTAT Cites Contradictions in SCN, Orders Release of ₹15 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088446-india-bangladesh-border-cestat-scn-taxscan.webp "Customs Seizure 3 km Away from India-Bangladesh Border: CESTAT Cites Contradictions in SCN, Orders Release of ₹15 Lakh [Read Order]")