![Service Tax Payable on Supply of Water which is part of Port Service: CESTAT Decides on Pure Agent Service [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129583-service-tax-payable-supply-water-which-part-port-service-cestat-decides-pure-agent-service-taxscan.webp "Service Tax Payable on Supply of Water which is part of Port Service: CESTAT Decides on Pure Agent Service [Read Order]")
Service Tax Payable on Supply of Water which is part of Port Service: CESTAT Decides on Pure Agent Service [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, held that there was no mens rea to evade tax payment but the...
![Requirement of Intimating Superintendent Cannot be Equated with the Intimation to be given under Exemption Notification: CESTAT Remands Issue for Redetermination [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129565-requirement-of-intimating-superintendent-cannot-be-equated-with-the-intimation-to-be-given-under-exemption-notification.webp "Requirement of Intimating Superintendent Cannot be Equated with the Intimation to be given under Exemption Notification: CESTAT Remands Issue for Redetermination [Read Order]")
![Minimum Percentage of NPK for Classification Under Other Fertilizer Questioned: CESTAT Remands Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127701-minimum-percentage-of-npk-for-classification-other-fertilizer-cestat-.webp "Minimum Percentage of NPK for Classification Under Other Fertilizer Questioned: CESTAT Remands Appeal [Read Order]")
![No S. 28AAA Recovery under Customs allowable without DGFT Cancelling FPS Scrips: CESTAT sets aside Duty & Penalties [Read Order]](https://images.taxscan.in/h-upload/2026/02/26/2127217-cestat-sets-aside-duty-penalties-taxscan.webp "No S. 28AAA Recovery under Customs allowable without DGFT Cancelling FPS Scrips: CESTAT sets aside Duty & Penalties [Read Order]")
![Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126348-cestat-ahmedabad-customs-duty-leftover-offshore-materials-lt-taxscan.webp "Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]")
Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on pro-rata charges, development charges and erection charges ...
![Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122728-pro-rata-erection-power-transmission-taxable-service-tax-cestat-re-computation-getco-taxscan.webp "Pro-Rata, Development and Erection Charges Linked to Power Transmission Not Taxable Under Service Tax: CESTAT Orders Re-computation in GETCO Appeal [Read Order]")
Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has modified the bank guarantee amounting to nearly 70% of the value of the goods, and restricted it to 30% of the...
![Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122183-customs-cannot-demand-disproportionate-bank-guarantee-taxscan.webp "Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]")
Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) ruled that barrels cost used for packing Bitumen at depots cannot be deducted from sale price of barreled...
![Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/2122045-cost-of-barrels-used-depot-cannot-be-deducted-from-sale-price-barreled-bitumen-excise-valuation-cestat-nayara-energy-case-taxscan.webp "Cost of Barrels Used at Depot Cannot Be Deducted from Sale Price of Barreled Bitumen for Excise Valuation: CESTAT in Nayara Energy Case [Read Order]")
Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),Ahmedabad held that when an assessee’s pre-deposit is refunded after the appeal succeeds, the Revenue is liable to pay interest...
![Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120108-revenue-must-pay-interest-on-pre-deposit-from-date-deposit-till-refund-cestat-orders-12-interest-taxscan.webp "Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]")
Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that voluntary payment of service tax under Section 73(3) of the Finance Act, 1994 amounts to a final...
![Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/2116776-voluntary-service-tax-payment-733-constitutes-final-settlement-not-mere-deposit-cestat-dismisses-refund-appeal-taxscan.webp "Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]")
No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Rule 6(3) of the CENVAT Credit Rules applies only when both exempted and dutiable goods were...
![No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116497-cestat-holds-rule-6-inapplicable-to-non-manufactured-goods-taxscan.jfif "No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]")
Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that a settlement amount paid by a company to a local municipality for outstanding rent did not constitute...
![Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115852-settlement-amount-paid-towards-outstanding-rent-taxable-declared-service-cestat-set-service-tax-demand-under-rcm-taxscan.webp "Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]")