![Challenge on Application filed u/s 35-C(2) of the Excise Act: Bombay HC blames for Wasting Judicial time for no valid reason [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088364-bombay-highcourt-taxscan.webp "Challenge on Application filed u/s 35-C(2) of the Excise Act: Bombay HC blames for Wasting Judicial time for no valid reason [Read Order]")
Challenge on Application filed u/s 35-C(2) of the Excise Act: Bombay HC blames for Wasting Judicial time for no valid reason [Read Order]
In a recent case, the Bombay High Court blamed the applicant for wasting judicial time for no valid reason. The issue was whether the applicant has...
![Customs Duty on Bulk Liquid Imports to Be Based on Shore Tank Quantity: CESTAT Directs Apply Relevant Laws at Time of Import If Data is Missing [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2088130-quantity-bulk-liquid-liquid-bulk-liquid-cargo-liquid-cargo-quantity-of-bulk-liquid-cargo-quantity-of-bulk-liquid-cargo-received-in-shore-tank-taxscaan.webp "Customs Duty on Bulk Liquid Imports to Be Based on Shore Tank Quantity: CESTAT Directs Apply Relevant Laws at Time of Import If Data is Missing [Read Order]")
![FinMin Issues 3 Customs Notifications: Revises Duty Rate, Expands Defence Exemptions, and Extends IGST Relief [Read Notification]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2088149-finmin-customs-notifications-revises-duty-rate-expands-defence-exemptions-extends-igst-relief-taxscan.webp "FinMin Issues 3 Customs Notifications: Revises Duty Rate, Expands Defence Exemptions, and Extends IGST Relief [Read Notification]")
![Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087934-no-cenvat-credit-admissible-commercial-invoices-procedural-lapse-cestat-grants-sad-refund-taxscan.webp "Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]")
Depreciation on Capital Goods under EOU Scheme Allowed Only up to Date of Debonding, Not Till Duty Payment: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that depreciation on capital goods imported under the Export Oriented Unit (EOU) scheme is admissible...
![Depreciation on Capital Goods under EOU Scheme Allowed Only up to Date of Debonding, Not Till Duty Payment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087753-gst-gst-on-capital-goods-capital-goods-itc-goods-and-services-tax-taxation-under-gst-cgst-act-taxscan.webp "Depreciation on Capital Goods under EOU Scheme Allowed Only up to Date of Debonding, Not Till Duty Payment: CESTAT [Read Order]")
Services to IIMs and XLRI Are Educational Support, Not ‘Commercial Training and Coaching’ : CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that merely providing infrastructure, technology, and marketing support to premier institutions like ...
![Services to IIMs and XLRI Are Educational Support, Not ‘Commercial Training and Coaching’ : CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087747-educational-support-taxscan.webp "Services to IIMs and XLRI Are Educational Support, Not ‘Commercial Training and Coaching’ : CESTAT [Read Order]")
CESTAT Holds CAs’ Executory Services Outside Scope of ‘Management Consultancy’, Export and Out-of-Pocket Expenses Not Taxable [Read Order]
The Chandigarh Bench ofthe Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals of B S R & Co. and B S R & Associates, setting aside the service tax demands raised...
![CESTAT Holds CAs’ Executory Services Outside Scope of ‘Management Consultancy’, Export and Out-of-Pocket Expenses Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087692-cestat-cas-executory-services-management-consultancy-export-out-of-pocket-expenses-taxscan.webp "CESTAT Holds CAs’ Executory Services Outside Scope of ‘Management Consultancy’, Export and Out-of-Pocket Expenses Not Taxable [Read Order]")
Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Rule 3(5) of the CENVAT Credit Rules requires reversal of credit only on inputs and capital goods ...
![Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087593-input-service-credit-isd-pretext-invoices-ccr-customs-excise-service-tax-taxscan.webp "Rule 3(5) of CCR Mandates Reversal Only on Inputs/Capital Goods Cleared ‘As Such’, Not on Input Service Credit Like Transportation: CESTAT [Read Order]")
CENVAT Credit Admissible on Services Used for Setting up and Administering First Aid in Factory: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit can be availed on services used for setting up and administering mandatory first aid ...
![CENVAT Credit Admissible on Services Used for Setting up and Administering First Aid in Factory: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087647-cenvat-credit-first-aid-in-factory-cestat-taxscan.webp "CENVAT Credit Admissible on Services Used for Setting up and Administering First Aid in Factory: CESTAT [Read Order]")
CENVAT Credit Admissible Once Service Tax is Paid and Supported by Valid Invoice, Irrespective of Whether Paid by Provider or Recipient: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit is admissible once service tax has been paid and supported by valid invoices,...
![CENVAT Credit Admissible Once Service Tax is Paid and Supported by Valid Invoice, Irrespective of Whether Paid by Provider or Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087571-cenvat-credit-cestat-taxscan.webp "CENVAT Credit Admissible Once Service Tax is Paid and Supported by Valid Invoice, Irrespective of Whether Paid by Provider or Recipient: CESTAT [Read Order]")
Remuneration Paid to Directors is in Nature of Salary, Excluded from Service Definition: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that remuneration paid to directors in the nature of salary is excluded from the definition of service ...
![Remuneration Paid to Directors is in Nature of Salary, Excluded from Service Definition: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087574-remuneration-nature-of-salary-service-definition-cestat-taxscan.webp "Remuneration Paid to Directors is in Nature of Salary, Excluded from Service Definition: CESTAT [Read Order]")