Mansi Yadav
![Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/2125001-karnataka-hc-quashes-gst-drc-13-issued-company-dues-another-entity-orders-refund-taxscan.webp "Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]")
Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]
The Karnataka High Court has set aside a GST recovery notice issued in Form DRC-13 after holding that tax authorities cannot recover dues of one...
![Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124804-cestat-new-delhi-helicopter-non-revenue-private-flights-confiscation-imported-helicopter-taxscan.webp "Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]")
![Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124806-cestat-new-delhi-service-tax-partners-pan-firms-liability-cestat-service-tax-partner-pan-service-tax-taxscan.webp "Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]")
![Final Assessment Orders Passed u/s 144C(13) r.w.s. 153 are Without Jurisdiction: ITAT Quashes Proceedings following Judicial Precedent [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124796-final-assessment-orders-jurisdiction-itat-quashes-proceedings-following-judicial-precedent-taxscan.webp "Final Assessment Orders Passed u/s 144C(13) r.w.s. 153 are Without Jurisdiction: ITAT Quashes Proceedings following Judicial Precedent [Read Order]")
![Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124803-deposit-treated-amount-illegally-retained-department-cestat-orders-interest-refund-11b-taxscan.webp "Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]")
No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Allahabad has held that where refund is governed bySection 11B of the Central Excise Act, 1944, the interest payable is...
![No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124797-cestat-rejects-appeal-taxscan.webp "No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]")
Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Chandigarh has set aside the demand of service tax holding that commission received from foreign educational institutions for...
![Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124777-cestat-chandigarh-commission-foreign-universities-intermediary-service-service-tax-demand-taxscan.webp "Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]")
Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit is not admissible on inputs used for electricity generation, where the entire ...
![Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124676-electricity-wheeled-to-state-cestat-taxscan.webp "Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]")
Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside multiple service tax demands confirmed on adda fees, holding that such collections made under ...
![Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124722-service-tax-demand-cestat-taxscan.webp "Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]")
CESTAT Sets Aside Demand on ISD-Distributed Advertisement Services, Holds Booking of Expenses at Head Office Not Covered by Rule 7 [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside demands raised on CENVAT credit availed on advertisement agency services distributed by the...
![CESTAT Sets Aside Demand on ISD-Distributed Advertisement Services, Holds Booking of Expenses at Head Office Not Covered by Rule 7 [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124720-cestat-isd-advertisement-services-holds-booking-expenses-head-office-taxscan.webp "CESTAT Sets Aside Demand on ISD-Distributed Advertisement Services, Holds Booking of Expenses at Head Office Not Covered by Rule 7 [Read Order]")
CESTAT Quashes Reclassification-Based Customs Duty Demand on Natural Rubber Latex Imports u/s 28 on Limitation Grounds [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the demand, interest and penalty arising from reclassification of imported natural rubber latex ...
![CESTAT Quashes Reclassification-Based Customs Duty Demand on Natural Rubber Latex Imports u/s 28 on Limitation Grounds [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124717-cestat-chennai-reclassification-customs-duty-demand-natural-rubber-latex-latex-import-cestat-natural-rubber-latex-taxscan.webp "CESTAT Quashes Reclassification-Based Customs Duty Demand on Natural Rubber Latex Imports u/s 28 on Limitation Grounds [Read Order]")
Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that while penalty under Section 271(1)(c) of the Income Tax Act, 1961 was rightly leviable in a case of non-filing of return, the...
![Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124665-penalty-levied-tax-amount-sought-evaded-itat-reduces-penalty.webp "Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]")