![CENVAT Credit Denial Unsustainable Without Evidence Of Exclusive Use For Exempt Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/15/2125212-cenvat-credit-denial-unsustainable-evidence-of-exclusive-exempt-services-cestat-taxscan.webp "CENVAT Credit Denial Unsustainable Without Evidence Of Exclusive Use For Exempt Services: CESTAT [Read Order]")
CENVAT Credit Denial Unsustainable Without Evidence Of Exclusive Use For Exempt Services: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denial of CENVAT credit is not permissible unless the Department proves...
![RCM Service Tax Demand Cannot Be Raised Solely on Foreign Currency Expenditure Shown in Balance Sheet : CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/15/2125210-rcm-service-tax-demand-foreign-currency-expenditure-shown-balance-sheet-cestat-taxscan.webp "RCM Service Tax Demand Cannot Be Raised Solely on Foreign Currency Expenditure Shown in Balance Sheet : CESTAT [Read Order]")
![CENVAT Credit On Escort And Security Services For Goods In Transit Requires Determination Of Place Of Removal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125151-cenvat-credit-escort-and-security-services-goods-transit-requires-determination-removal-cestat-taxscan.webp "CENVAT Credit On Escort And Security Services For Goods In Transit Requires Determination Of Place Of Removal: CESTAT [Read Order]")
![Approval Of Resolution Plan By NCLAT Bars Continuation Of Revenue’s Service Tax Appeal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125150-approval-of-resolution-plan-by-nclat-bars-continuation-of-revenues-service-tax-appeal-cestat.webp "Approval Of Resolution Plan By NCLAT Bars Continuation Of Revenue’s Service Tax Appeal: CESTAT [Read Order]")
![Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125124-customs-broker-physical-kyc-verification-exporters-presumed-authentic-cestat-taxscan.webp "Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]")
Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that use of an imported helicopter for non-revenue private flights violates Condition No. 104 of the ...
![Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124804-cestat-new-delhi-helicopter-non-revenue-private-flights-confiscation-imported-helicopter-taxscan.webp "Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]")
Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that service tax paid under the PAN of a partner is liable to be adjusted against the liability of the...
![Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124806-cestat-new-delhi-service-tax-partners-pan-firms-liability-cestat-service-tax-partner-pan-service-tax-taxscan.webp "Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]")
Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that interest at the rate of 12% per annum is payable on amounts deposited during investigation and ...
![Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124803-deposit-treated-amount-illegally-retained-department-cestat-orders-interest-refund-11b-taxscan.webp "Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]")
No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Allahabad has held that where refund is governed bySection 11B of the Central Excise Act, 1944, the interest payable is...
![No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124797-cestat-rejects-appeal-taxscan.webp "No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]")
Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Chandigarh has set aside the demand of service tax holding that commission received from foreign educational institutions for...
![Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124777-cestat-chandigarh-commission-foreign-universities-intermediary-service-service-tax-demand-taxscan.webp "Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]")
Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit is not admissible on inputs used for electricity generation, where the entire ...
![Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124676-electricity-wheeled-to-state-cestat-taxscan.webp "Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]")
Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside multiple service tax demands confirmed on adda fees, holding that such collections made under ...
![Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124722-service-tax-demand-cestat-taxscan.webp "Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]")