![CA Certification with Self Declaration Sufficient for 4% SAD Refund: CESTAT Criticises ‘Perfunctory’ Rejection [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122375-ca-certification-with-self-declaration-sufficient-for-4-sad-refund-cestat-criticises-perfunctory-rejection-taxscan.webp "CA Certification with Self Declaration Sufficient for 4% SAD Refund: CESTAT Criticises ‘Perfunctory’ Rejection [Read Order]")
CA Certification with Self Declaration Sufficient for 4% SAD Refund: CESTAT Criticises ‘Perfunctory’ Rejection [Read Order]
The Chennai bench of Customs, Excise and Service Tax AppellateTribunal (CESTAT) ruled that CA certificate with self declaration sufficient for...
![Customs Cannot Override DGFT’s EODC: CESTAT Sets Aside Duty and Penalty on Vedanta Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122287-customs-cannot-override-dgfts-eodc-cestat-sets-aside-duty-penalty-vedanta-ltd.webp "Customs Cannot Override DGFT’s EODC: CESTAT Sets Aside Duty and Penalty on Vedanta Ltd [Read Order]")
![Grant of Mining Rights is Exercise of Sovereign Function, Covered Under Negative List: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122214-grant-mining-rights-exercise-sovereign-function-negative-list-cestat-taxscan.webp "Grant of Mining Rights is Exercise of Sovereign Function, Covered Under Negative List: CESTAT [Read Order]")
![Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122216-royalty-dead-rent-collected-grant-of-mining-leases-not-taxable-as-renting-of-immovable-property-cestat-taxscan.webp "Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]")
![Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122215-service-tax-dept-cannot-take-different-stand-to-disallow-cenvat-credit-taxscan.webp "Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]")
Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has modified the bank guarantee amounting to nearly 70% of the value of the goods, and restricted it to 30% of the...
![Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122183-customs-cannot-demand-disproportionate-bank-guarantee-taxscan.webp "Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]")
Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]
In a recent ruling, the Hyderabad Bench of the Customs, Excise and Service TaxAppellate Tribunal (CESTAT) held that penalty under Section 78 cannot be imposed when service tax under Reverse Charge...
![Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122080-penalty-not-sustainable-where-service-tax-under-rcm-paid-before-scn-no-intent-evade-shown-cestat-reliance-cellulose-case-taxscan.webp "Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]")
Discount Claims Cannot Be Rejected on Assumption that Octroi Not Levied in Some States: CESTAT in Hawkins Cooker Case [Read Order]
In a recent ruling, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that discount claims cannot be rejected merely on the assumption that Octroi is not...
![Discount Claims Cannot Be Rejected on Assumption that Octroi Not Levied in Some States: CESTAT in Hawkins Cooker Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122065-cestat-in-hawkins-cooker-case-taxscan.jfif "Discount Claims Cannot Be Rejected on Assumption that Octroi Not Levied in Some States: CESTAT in Hawkins Cooker Case [Read Order]")
CA Certificate on Discounts Using Actual Data Cannot Be Disregarded Without Reasoned Contradiction: CESTAT in Hawkins Case [Read Order]
In a recent ruling, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a Chartered Accountant certificate on discounts prepared using actual data cannot...
![CA Certificate on Discounts Using Actual Data Cannot Be Disregarded Without Reasoned Contradiction: CESTAT in Hawkins Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122051-ca-certificate-on-discounts-using-actual-data-cannot-disregarded-reasoned.webp "CA Certificate on Discounts Using Actual Data Cannot Be Disregarded Without Reasoned Contradiction: CESTAT in Hawkins Case [Read Order]")
Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) ruled that barrels cost used for packing Bitumen at depots cannot be deducted from sale price of barreled...
![Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122045-cost-of-barrels-used-depot-cannot-be-deducted-from-sale-price-barreled-bitumen-excise-valuation-cestat-nayara-energy-case-taxscan.webp "Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]")
CESTAT Upholds DRI’s Power to Issue SCN u/S.4 of Customs Act in Recovery of Drawback Amount [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the Directorate of Revenue Intelligence (DRI) has jurisdiction and is empowered under Section 4 of the...
![CESTAT Upholds DRI’s Power to Issue SCN u/S.4 of Customs Act in Recovery of Drawback Amount [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122041-cestat-upholds-dris-power-issue-customs-act-recovery-drawback-amount-taxscan.webp "CESTAT Upholds DRI’s Power to Issue SCN u/S.4 of Customs Act in Recovery of Drawback Amount [Read Order]")
![CESTAT Rules Alteration of Bills of Lading After LEO Amounts to Misdeclaration [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122040-cestat-rules-alteration-of-bills-of-lading-after-leo-amounts-to-misdeclaration-taxscan.webp "CESTAT Rules Alteration of Bills of Lading After LEO Amounts to Misdeclaration [Read Order]")