Raheel Midhat
![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/2026/01/28/500x300_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]")
Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) held that the service tax department cannot take a different stand to disallow ...
![Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121374-residuary-entry-taxscan.webp "Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]")
![Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121341-retail-visual-identity-elements-immovable-once-installed-cestat-quashes-excise-duty-demand.webp "Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]")
![Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/250x150_2120766-arm-blade-assembly-without-motor-classified-as-parts-not-complete-wiper-cestat-taxscan.webp "Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]")
![Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/250x150_2120759-refund-excise-duty-demand-deletion-claimed-cestat-taxscan.webp "Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]")
Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]
The Customs, Excise and Services Tax Appellate Tribunal (“CESTAT”) notes that the customs department has failed to disclose the method adopted to redetermine the value of confiscated imported goods....
![Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120264-customs-fails-disclose-method-adopted-redetermine-confiscated-goods-value-taxscan.webp "Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]")
Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal held that customs duty drawbacks are recoverable when sale proceeds are not realised correctly or have not been ...
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]
The Income Tax Appellate Tribunal (ITAT) has set aside the penalty against Bajaj Housing Finance, holding that such a penalty will be invalid as the notice for the same did not specify a sub-clause...
![Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120026-itat-rules-favour-bajaj-housing-finance-ltd-taxscan.webp "Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]")
Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upholds the penalty given to father and son who had a shop for selling memory cards. The goods smuggled included memory cards and...
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")
Home Loan used Entirely for Business: ITAT orders Fresh Adjudication on Interest Expense Disallowance after Additional Evidence [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench has ordered the Commissioner of Income Tax (CITA) (Appeals)/National Faceless Appeal Centre (NFAC), Delhi to admit new evidence in the matter of ...
![Home Loan used Entirely for Business: ITAT orders Fresh Adjudication on Interest Expense Disallowance after Additional Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/01/11/500x300_2118337-home-loan-business-itat-fresh-adjudication-interest-expense-disallowance-additional-evidence-taxscan.webp "Home Loan used Entirely for Business: ITAT orders Fresh Adjudication on Interest Expense Disallowance after Additional Evidence [Read Order]")
Manufacturing Entity Fails to Qualify 75% Trading Turnover Filter: ITAT Orders Deletion of Comparable [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench has ordered the deletion of a comparable company on the reason that it fell in the ambit of an entity carrying out manufacturing business and had...
![Manufacturing Entity Fails to Qualify 75% Trading Turnover Filter: ITAT Orders Deletion of Comparable [Read Order]](https://images.taxscan.in/h-upload/2026/01/11/500x300_2118331-manufacturing-entity-trading-turnover-itat-orders-taxscan.webp "Manufacturing Entity Fails to Qualify 75% Trading Turnover Filter: ITAT Orders Deletion of Comparable [Read Order]")