![Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114141-extended-limitation-invocable-cenvat-credit-availed-disclosed-returns-cestat-grants-relief-hcl-technologies-taxscan.webp "Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]")
Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the extended period of limitation cannot be...
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")
![Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113773-penalty-cha-not-sustainable-taxscan.jfif "Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]")
![Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114179-sale-food-beverages-cinema-counters-not-taxable-service-cestat-cinepolis-india-case-taxscan.webp "Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]")
![Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114184-relief-indiamart-cestat-rules-refund-excess-service-tax-paid-unused-subscription-amounts-time-barred-post-gst-taxscan.webp "Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]")
Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Customs authorities cannot reject the declared transaction value of imported LED TVs based solely...
![Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114180-customs-reject-declared-value-led-tvs-third-party-documents-independent-evidence-cestat-taxscan.webp "Customs Cannot Reject Declared Value of LED TVs Based on Third-Party Documents Without Independent Evidence: CESTAT [Read Order]")
CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Countervailing Duty (CVD) is leviable on castings imported as parts of sub-assemblies or components of ...
![CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113297-cvd-cestat-taxscan.jfif "CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]")
Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on a government-approved valuer in an alleged precious stones over-invoicing case, in...
![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")
Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]
TheKolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the activity of laying telecom and optical fibre cables under or alongside roads is not liable to...
![Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113762-laying-telecom-optical-fibre-cables-under-alongside-roads-not-taxable-service-tax-cestat-taxscan.webp "Laying of Telecom and Optical Fibre Cables Under or Alongside Roads Not Taxable to Service Tax: CESTAT [Read Order]")
Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty refund on post-clearance discounts is admissible when the duty incidence has not been...
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]")
Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]
TheKolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that Customs authorities cannot withhold provisional release of used highly specialised equipment merely due...
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")