Mansi Yadav
![Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109865-caar-electric-accumulators-taxscan.webp "Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]")
Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]
The Customs Authority for Advance Rulings (CAAR), New Delhi, has delivered a crucial ruling regarding the Customs Classification and eligibility for...
![Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111292-centre-details-gst-reforms-coal-sector-claims-rationalisation-tax-structure-lower-power-costs-taxscan.webp "Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]")
![Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110063-cestat-wacker-chemie-refund-denial-taxscan.webp "Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]")
![Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110460-absence-time-limit-notification-allows-exemption-claim-taxscan.webp "Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]")
Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal set aside an excise duty demand exceeding ₹5.10 crore relating to alleged clandestine clearance of pig iron, holding...
![Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110065-00a34278-880f-43b1-a210-4642ee27da66.webp "Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]")
Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal set aside an excise duty demand alleging clandestine clearance of sponge iron, holding that the proceedings were ...
![Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109910-job-work-undertaken-job-work-undertaken-cenvated-inputs-taxscan.webp "Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]")
No Retrospective Application of Amendment Mandating 18% Interest on Profiteered Amount: GSTAT Upholds DGAP’s Findings, Directs Deposit of ₹4.57 Lakh [Read Order]
The GST Appellate Tribunal has upheld the finding of profiteering under the GST Anti-Profiteering framework and directed the respondent to deposit ₹4,57,683 into the Consumer Welfare Funds of the ...
![No Retrospective Application of Amendment Mandating 18% Interest on Profiteered Amount: GSTAT Upholds DGAP’s Findings, Directs Deposit of ₹4.57 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111168-gstat-dgap-retrospective-application-profiteered-amount-taxscan.webp "No Retrospective Application of Amendment Mandating 18% Interest on Profiteered Amount: GSTAT Upholds DGAP’s Findings, Directs Deposit of ₹4.57 Lakh [Read Order]")
Gujarat HC Quashes ₹464-Crore SCN under Customs Act for Palm Kernel Oil Imports, Holding Authorities Cannot Superimpose End-Use Test Not Stipulated in Tariff or Notification
The Gujarat High Court set aside a show-cause notice issued under the Customs Act, 1962 concerning the import of crude palm kernel oil, holding that the customs authorities could not deny exemption...
Storage of Paddy is 'Agricultural Produce,' Rent Not Taxable under GST: AAR Confirms ‘Nil’ GST Rate [Read Order]
The Authority for Advance Ruling (AAR), Tamil Nadu, has ruled that the rent received for a godown used exclusively for the storage of paddy is exempt from Goods and Services Tax (GST). The ruling ...
![Storage of Paddy is Agricultural Produce, Rent Not Taxable under GST: AAR Confirms ‘Nil’ GST Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111152-storage-paddy-agricultural-produce-rent-taxable-under-gst-aar-rate-taxscan.webp "Storage of Paddy is Agricultural Produce, Rent Not Taxable under GST: AAR Confirms ‘Nil’ GST Rate [Read Order]")
Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the appeal of appellant, holding that the company is entitled to a cash refund of service tax paid under the...
![Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109478-cenvat-credit-credit-account-taxscan.webp "Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]")