![Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110063-cestat-wacker-chemie-refund-denial-taxscan.webp "Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]")
Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ruled that services provided by an Indian subsidiary to its foreign group...
![Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110460-absence-time-limit-notification-allows-exemption-claim-taxscan.webp "Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]")
![Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110065-00a34278-880f-43b1-a210-4642ee27da66.webp "Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]")
![Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109910-job-work-undertaken-job-work-undertaken-cenvated-inputs-taxscan.webp "Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]")
![Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111244-disabled-car-buyers-gst.webp "Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]")
Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by Polmor Steels Pvt. Ltd., holding that the door pillars and side pillars...
![Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110382-job-worked-coach-pillars-marketable-liability-lies-raw-material-supplier-cestat-excise-duty-demand-taxscan.webp "Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]")
Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that face-recognition access control systems qualify as Automatic Data Processing Machines (ADP Machines)...
![Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110345-face-recognition-system-automatic-data-processing-machines-taxscan.webp "Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]")
Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (CESTAT), held that the product manufactured at the project site did not satisfy the standards of Ready Mix Concrete...
![Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109487-concrete-mix-metro-site-excisable-rmc-cestat-duty-penalties-taxscan.webp "Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]")
Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that a service tax demand raised solely on the basis of discrepancies between ST-3 returns and Form 26AS data cannot...
![Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110240-extended-limitation-discrepancies-st-3-returns-form-26as-data-mismatch-cestat-taxscan.webp "Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]")
Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of export goods into the domestic market, leading to...
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")