![Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113168-reimbursement-electricity-charges-taxable-service-cestat-sets-aside-service-tax-demand-ubico-network-taxscan.webp "Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]")
Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]
The Chandigarh Bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the reimbursement...
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")
![Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113340-cestat-1.webp "Non-Compliance Fatal to Clandestine Removal Charge: CESTAT Quashes ₹9.26 Cr Excise Duty Demand for Lack of Evidence and Procedural Lapses [Read Order]")
![Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113237-reversal-cenvat-credit-equivalent-non-availment-taxscan.webp "Reversal of CENVAT Credit Equivalent to Non-Availment: CESTAT Sets Aside Rs. 1.11 Crore Service Tax Demand [Read Order]")
DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside rejection of excise duty refund claims on Domestic Tariff Area (DTA) supplies made to Special Economic ...
![DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113193-cestat-excise-refund-rejection-taxscan.jfif "DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or the buyer of excisable goods cannot claim a duty...
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113172-entity-not-recognized-manufacturer-buyer-cannot-claim-excise-duty-refund-regardless-paid-cestat-taxcsan.webp "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside service tax demands raised on reimbursable expenses collected by a Customs House Agent while providing CHA...
![Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112738-reimbursable-expenses-excluded-service-tax-valuation-cestat-sets-aside-demand-cha-services-case-taxscan.webp "Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]")
Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]
Relying on Supreme Court precedents, the tribunal held that once a demand is found to be time-barred, there is no occasion to examine the merits of the case. The Chennai Bench of the Customs,...
![Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113173-service-tax-demand-sub-contractor-cestat-taxscan.jfif "Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or the buyer of excisable goods cannot claim a duty...
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Time Spent Before Refund Authority to Be Excluded for Limitation: CESTAT Remands Custom Appeal on Post-Clearance FTA Exemption Claim
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that administrative delays and time spent pursuing a refund before the authority must be excluded when ...
Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a Service Tax demand and ruled that the leasing of containers from foreign companies did not...
![Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113051-leasing-containers-overseas-lessor-supply-tangible-goods-cestat-sets-aside-service-tax-demand-taxscan.webp "Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]")