Raheel Midhat
![Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130063-marked-differences-exist-between-conditions-and-considerations-in-a-contract-cestat-allows-appeal-site-imagejpg.webp "Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]")
Marked Differences Exist between Conditions and Considerations in a Contract: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Hyderabad Bench, noted the difference between conditions and considerations in a...
![Unclear Whether Excise Duty can be Demanded on Alleged Diversion of Goods when Duty already Paid: CESTAT Rejects Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130057-unclear-whether-excise-duty-can-be-demanded-on-alleged-diversion-of-goods-when-duty-already-paid-site-imagejpg.webp "Unclear Whether Excise Duty can be Demanded on Alleged Diversion of Goods when Duty already Paid: CESTAT Rejects Appeal [Read Order]")
![No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130053-no-need-to-re-examine-section-10-exemption-claim-from-income-taxjpg.webp "No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]")
![Total Consideration Received from Members to be Redetermined for Service Tax: CESTAT Remands Matter Once Again [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129985-total-consideration-received-from-members-to-be-redetermined-for-service-taxjpg.webp "Total Consideration Received from Members to be Redetermined for Service Tax: CESTAT Remands Matter Once Again [Read Order]")
Cenvat Credit Allegedly Availed without Receiving Goods in Factory: CESTAT quashes Demand and Penalty for Insufficient Evidence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, heard allegations of Cenvat credit being availed without receiving the goods in the factory. Ultimately, the...
![Cenvat Credit Allegedly Availed without Receiving Goods in Factory: CESTAT quashes Demand and Penalty for Insufficient Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129988-cenvat-credit-allegedly-availed-without-receiving-goods-in-factory-cestat-quashes-demand-and-penalty-insufficient-evidence-.webp "Cenvat Credit Allegedly Availed without Receiving Goods in Factory: CESTAT quashes Demand and Penalty for Insufficient Evidence [Read Order]")
Apartment Sale Amount Exceeds Value in Sale Deed: CESTAT Directs Verification of Completion Certificate [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, heard a matter wherein the apartment sale amount was allegedly exceeding the value in sale deed. CESTAT directed for...
![Apartment Sale Amount Exceeds Value in Sale Deed: CESTAT Directs Verification of Completion Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129980-apartment-sale-amount-exceeds-value-in-sale-deed-cestat-directs-verification-of-completion-certificate-site-imagejpg.webp "Apartment Sale Amount Exceeds Value in Sale Deed: CESTAT Directs Verification of Completion Certificate [Read Order]")
Processing Undertaken does not bring into Existence any New Distinct Commodity: CESTAT States Such Activity is not Liable to Service Tax under BAS [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, held that processing alone does not bring into existence any new distinct commodity. It added that such activity is...
![Processing Undertaken does not bring into Existence any New Distinct Commodity: CESTAT States Such Activity is not Liable to Service Tax under BAS [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129972-processing-undertaken-not-bring-into-existence-any-new-distinct-commodity-taxscan.webp "Processing Undertaken does not bring into Existence any New Distinct Commodity: CESTAT States Such Activity is not Liable to Service Tax under BAS [Read Order]")
Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, decided in a Bank of India matter that Rule 6 of CENVAT Credit Rules applies liability to reverse proportional credit....
![Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter [Read Order]](https://images.taxscan.in/h-upload/2026/03/21/2129793-cenvat-credit-rules-applies-liability-proportional-credit-cestat-rules-in-bank-of-india-matter-.webp "Rule 6 of CENVAT Credit Rules applies Liability to Reverse Proportional Credit: CESTAT Rules in Bank of India matter [Read Order]")
Rule 8 of Valuation Not Applicable Where Goods Are Cleared to Independent Buyers as well as Sister Units: CESTAT Rules in favour of Steel Authority of India [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Kolkata Bench, ruled in favour of the Steel Authority of India wherein it was held that Rule 8 of the Valuation Rules is not...
![Rule 8 of Valuation Not Applicable Where Goods Are Cleared to Independent Buyers as well as Sister Units: CESTAT Rules in favour of Steel Authority of India [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129756-rule-8-of-valuation-not-applicable-where-goods-are-cleared-to-independent-buyers-as-well-as-sister-units-cestat-rules-in-favour-of-steel-authority-of-india-site-imagejpg.webp "Rule 8 of Valuation Not Applicable Where Goods Are Cleared to Independent Buyers as well as Sister Units: CESTAT Rules in favour of Steel Authority of India [Read Order]")
After Seizure of Contraband At Airport, Accused to be Arrested Immediately even if further Seizure is Pending: Delhi HC Clarifies on Illegal Custody [Read Order]
The Delhi High Court clarified its position on illegal custody holding that after seizure of contraband at the airport, the accused is to be arrested immediately even if further seizure is pending. ...
![After Seizure of Contraband At Airport, Accused to be Arrested Immediately even if further Seizure is Pending: Delhi HC Clarifies on Illegal Custody [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129759-delhi-high-court-delhi-hc-illegal-custody-contraband-seizure-arrest-airport-seizure-case-arrest-after-seizure-taxscan.webp "After Seizure of Contraband At Airport, Accused to be Arrested Immediately even if further Seizure is Pending: Delhi HC Clarifies on Illegal Custody [Read Order]")