Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 6)
Relief to Honda, No Service Tax on Excess Transportation Charges Recovered from Buyers: CESTATM/s. Honda Motorcycle andScooter India Pvt. Ltd vs...
![Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2114982-cestat-declares-cenvat-credit-reversal-void-taxscan.webp "Management Consultancy Services Covered by Rule 6(5): CESTAT Declares Cenvat Credit Reversal Void [Read Order]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and customs dues is without jurisdiction when the...
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh ( CESTAT ), has held that the extended period of limitation cannot be invoked in the absence of mens rea and a positive act of...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")
Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]
TheAhmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a change in ownership of a factory does not restore eligibility for excise SSI exemption if the...
![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that export restrictions imposed by the DGFT on garnet are not limited to beach sand minerals and apply...
![DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114569-dgft-export-restrictions-garnet-limited-beach-sand-minerals-apply-regardless-source-cestat.webp "DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]")
Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal filed by Bharat Heavy Electricals Ltd. holding that once findings recorded by the...
![Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114163-excise-refund-claim-cannot-be-reopened-taxscan.jfif "Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]")
Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that proportionate CENVATcredit on insurance services covering both pre-taxable and taxable periods is ...
![Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114140-relief-for-reliance-industries-cestat-allows-proportionate-cenvat-credit-taxscan.webp "Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]")