![Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/2065014-psi-certificate-taxscan.webp "Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]")
Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a penalty was justified where the Pre-Shipment...
![Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/2064961-vodafone-idea-taxscan.webp "Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]")
![No Countervailing Duty on Areca Nut Processing Machines Imported for Pan Masala Production: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/2063777-no-countervailing-duty-countervailing-duty-on-areca-nut-processing-machines-areca-nut-processing-machines-taxscan.webp "No Countervailing Duty on Areca Nut Processing Machines Imported for Pan Masala Production: CESTAT [Read Order]")
![Temporary Storage Outside Bonded Area is Not Unauthorized Removal: CESTAT Quashes Customs Confiscation and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064475-confiscation-penalty-customs-taxscan.webp "Temporary Storage Outside Bonded Area is Not Unauthorized Removal: CESTAT Quashes Customs Confiscation and Penalty [Read Order]")
Excise Duty Mistakenly Paid on Alcohol-Based Homoeopathic Medicines Refundable Without Time Bar: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty paid by mistake on alcohol-based homoeopathic medicines like tinctures and mother...
![Excise Duty Mistakenly Paid on Alcohol-Based Homoeopathic Medicines Refundable Without Time Bar: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064478-excise-duty-mistakenly-excise-duty-excise-duty-mistakenly-paid-on-alcohol-based-homoeopathic-medicines-taxscan.webp "Excise Duty Mistakenly Paid on Alcohol-Based Homoeopathic Medicines Refundable Without Time Bar: CESTAT [Read Order]")
Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a difference in interpretation of credit reversal provisions does not amount to suppression of...
![Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064431-credit-reversal-dispute-credit-reversal-dispute-based-on-interpretation-interpretation-taxscan.webp "Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]")
![Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064438-scn-cestat-department-taxscan.webp "Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]")
SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation cannot be invoked when the assessee has voluntarily disclosed duty...
![SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064427-extended-period-demand-scn-cestat-taxscan.webp "SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]")
Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that mandatory pre-deposit for filing an appeal under the Central Excise Act must be made through a...
![Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064423-form-drc-03-form-drc-03-not-valid-for-excise-pre-deposit-excise-pre-deposit-taxscan.webp "Form DRC-03 Not Valid for Excise Pre-Deposit, Must Use CBIC Challan via ICEGATE or Authorized Bank: CESTAT [Read Order]")
![Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064418-cestat-allahabad-reconciliation-form-26as-taxscan.webp "Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]")
Trust Recruiting Students by way of campus selection is liable to Service Tax under category of 'Manpower Recruitment or Supply Agency Service': CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that trusts recruiting students by way of campus selection are liable to the service tax category of...
![Trust Recruiting Students by way of campus selection is liable to Service Tax under category of Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/2064265-service-tax-taxscan-1.webp "Trust Recruiting Students by way of campus selection is liable to Service Tax under category of Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]")