Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 4)
No Service Tax on Installation Charges on Machinery Imported under EPCG Scheme: CESTAT Powerband Industries Pvt Ltd vs C.C.E. & S.T.-Daman ...
![Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115682-customs-broker-not-liable-penalty-112a-smuggling-without-evidence-abetment-cestat-set-asides-penalty-taxscan.webp "Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and customs dues is without jurisdiction when the...
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) held that textile processing carried out on a job-work basis does not amount to manpower supply service and...
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed a Rs. 15 lakh penalty on the Chief Finance Officer, observing that mere negligence without knowledge or ...
![No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114985-abetment-cestat-customs-penalty-cfo-taxscan.webp "No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]")
Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]
In a recent ruling related to the Pre-consultation process, the Madras High Court has held that the process under Central Excise Act is mandatory except in the cases of intention to evade the...
![Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114605-pre-consultative-process-central-excise-act-evade-tax-madras-hc-taxscan.webp "Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]")
Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]
TheAhmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a change in ownership of a factory does not restore eligibility for excise SSI exemption if the...
![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that export restrictions imposed by the DGFT on garnet are not limited to beach sand minerals and apply...
![DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114569-dgft-export-restrictions-garnet-limited-beach-sand-minerals-apply-regardless-source-cestat.webp "DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]")