![Clandestine Removal Must Be Established with Clear and Corroborated Evidence: CESTAT Rules Private Records, Unverified Shortages Insufficient [Read Order]](https://images.taxscan.in/h-upload/2025/09/28/500x300_2092019-established-clear-corroborated-evidence-cestat-rules-private-records-unverified-shortages-insufficient-taxscan.webp "Clandestine Removal Must Be Established with Clear and Corroborated Evidence: CESTAT Rules Private Records, Unverified Shortages Insufficient [Read Order]")
Clandestine Removal Must Be Established with Clear and Corroborated Evidence: CESTAT Rules Private Records, Unverified Shortages Insufficient [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that allegations of clandestine removal must be...
![Income from Freight Trading, Discounts, and Reimbursements Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/28/250x150_2091897-income-from-freight-trading-discounts-reimbursements-taxable-service-cestat-taxscan.webp "Income from Freight Trading, Discounts, and Reimbursements Not Taxable as Service: CESTAT [Read Order]")
![Supreme Court confirms CESTAT Order Assigning CTH 2712 to Waksol Products: Notes Products Derived from Refining Petroleum [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091617-download-3.webp "Supreme Court confirms CESTAT Order Assigning CTH 2712 to Waksol Products: Notes Products Derived from Refining Petroleum [Read Order]")
![Redeployment of Auxiliary Equipment After Project Completion Not a Violation, Circulars Cannot Override Project Import Regulations Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091517-auxiliary-equipment-override-project-import-regulations-act-cestat-taxscan.webp "Redeployment of Auxiliary Equipment After Project Completion Not a Violation, Circulars Cannot Override Project Import Regulations Act: CESTAT [Read Order]")
CENVAT Credit Cannot Be Denied Merely Because Aluminium Ingots Process Is Not Manufacture If Duty Has Been Paid: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that CENVAT credit cannot be denied merely because the process undertaken on aluminium ingots does not ...
![CENVAT Credit Cannot Be Denied Merely Because Aluminium Ingots Process Is Not Manufacture If Duty Has Been Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091504-cenvat-credit-manufacture-cestat-taxscan.webp "CENVAT Credit Cannot Be Denied Merely Because Aluminium Ingots Process Is Not Manufacture If Duty Has Been Paid: CESTAT [Read Order]")
Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a sub-contractor is not liable to pay service tax when the principal contractor has already...
![Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091502-demand-service-tax-scn-cestat-taxscan.webp "Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]")
Customs Duty Exemption Allowed for ‘hCG Pregnancy Test Kits’ Based on Essential Character from Agglutinating Sera: Supreme Court Upholds CESTAT Order [Read Order]
The Supreme Court of India, upheld the Customs,Excise and Service Tax Appellate Tribunal (CESTAT) order allowing customs duty exemption for hCG Pregnancy Test Kits, finding that their essential...
![Customs Duty Exemption Allowed for ‘hCG Pregnancy Test Kits’ Based on Essential Character from Agglutinating Sera: Supreme Court Upholds CESTAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091471-custom-duty-exemption-taxscan.webp "Customs Duty Exemption Allowed for ‘hCG Pregnancy Test Kits’ Based on Essential Character from Agglutinating Sera: Supreme Court Upholds CESTAT Order [Read Order]")
Export Duty Cannot be Levied When SEZ Unit Lawfully Exports Goods from Approved Warehouse: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that export duty cannot be levied when an SEZ unit lawfully exports goods from an approved warehouse...
![Export Duty Cannot be Levied When SEZ Unit Lawfully Exports Goods from Approved Warehouse: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091251-export-export-incentives-duty-draw-back-meis-profits-or-gains-profits-gains-business-or-profession-business-profession-itat-income-tax-taxscan.webp "Export Duty Cannot be Levied When SEZ Unit Lawfully Exports Goods from Approved Warehouse: CESTAT [Read Order]")
Profit Margin on Land Sales Not Commission as Landowners Paid No Agency Fee: CESTAT Sets Aside Service Tax Demand [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that profit retained by a developer on land sales cannot be treated as commission when landowners did not pay...
![Profit Margin on Land Sales Not Commission as Landowners Paid No Agency Fee: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091246-profit-margin-land-sales-landowners-agency-fee-cestat-service-tax-demand-taxscan.webp "Profit Margin on Land Sales Not Commission as Landowners Paid No Agency Fee: CESTAT Sets Aside Service Tax Demand [Read Order]")
Cum-Duty Benefit Dispute Rendered Infructuous: CESTAT Dismisses Departmental Appeal in Excise Duty Case [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, , dismissed an appeal filed by the Department in a central excise duty matter, holding that the very basis of the...
![Cum-Duty Benefit Dispute Rendered Infructuous: CESTAT Dismisses Departmental Appeal in Excise Duty Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091237-cum-duty-benefit-cestat-taxscan.webp "Cum-Duty Benefit Dispute Rendered Infructuous: CESTAT Dismisses Departmental Appeal in Excise Duty Case [Read Order]")
Penalties under Sections 76 and 78 of Finance Act cannot be Imposed Simultaneously: CESTAT sets aside Penalty u/s 76 [Read Order]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has ruled that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed...
![Penalties under Sections 76 and 78 of Finance Act cannot be Imposed Simultaneously: CESTAT sets aside Penalty u/s 76 [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2091004-penalties-under-sections-finance-act-cestat-taxscan.webp "Penalties under Sections 76 and 78 of Finance Act cannot be Imposed Simultaneously: CESTAT sets aside Penalty u/s 76 [Read Order]")