![Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111694-excise-duty-assumptions-cestat-rules-clandestine-clearance-allegation-cogent-evidence-taxscan.webp "Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]")
Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT) has held that excise duty cannot be demanded on the basis of assumptions,...
![Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111684-duty-demand-dfia-imports-cestat-rules-extended-limitation-apply-bona-fide-transferee-taxscan.webp "Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]")
![Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111695-clandestine-removal-charge-fails-cestat-drops-excise-demand-over-non-compliance.webp "Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]")
![Insurance Companys CENVAT Credit Appeal Allowed: CESTAT Rules Services Received Before Restrictive Definition Applied [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111677-insurance-companys-cenvat-credit-appeal-allowed-cestat-rules-services-received-before-restrictive-definition-applied.webp "Insurance Companys CENVAT Credit Appeal Allowed: CESTAT Rules Services Received Before Restrictive Definition Applied [Read Order]")
![Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111164-revenue-sharing-doctors-diagnostic-partners-taxable-bss-cestat-service-tax-demand-taxscan.webp "Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]")
Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that interest at the rate of 12 percent per annum is payable on an investigation deposit retained by the customs...
![Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110967-cestat-ahmedabad-klj-plasticizers-interest-investigation-deposit-right-to-interest-taxscan.webp "Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]")
Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the enhanced customs valuation on timber imports after finding that the department rejected the declared...
![Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111648-customs-valuation-rejected-timber-import-cestat-quashes-customs-duty-demand-non-compliance-rule-12-taxscan.webp "Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]")
Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that sending imported goods to job workers was not in violation of the target plus scheme and granted relief ...
![Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111605-goderaj-consumer-cestat-rules-imported-goods-job-worker-not-violation-target-plus-scheme-condition-taxscan.webp "Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]")
Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the extended period under Section 11A(1) of the Central Excise Act, 1944 cannot be invoked solely...
![Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111254-failure-due-diligence-not-enough-invoke-extended-period-cenvat-demand-cestat-gives-relief-krishna-art-silk-taxscan.webp "Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]")
Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeal, holding that mobilization advances received during 2009-2010 were not taxable services,...
![Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111260-cestat-hyderabad-service-tax-demand-mobilization-not-taxable-pot-rules-2011-taxscan.webp "Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]")
Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal set aside penalties imposed on two co-noticees in a dispute concerning alleged freight suppression and misdeclaration of ...
![Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110078-cestat-mumbai-deletes-penalties-taxscan.webp "Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]")
No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (CESTAT), set aside Service Tax which cannot be levied under Goods Transport Agency (GTA) in the absence of a consignment note,...
![No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110467-indian-tobacco-traders-taxscan.jfif "No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]")