![Services Rendered in Relation to Construction of Roads to Governmental Authorities: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129517-services-rendered-in-relation-construction-of-roads-governmental-authorities-cestat-.webp "Services Rendered in Relation to Construction of Roads to Governmental Authorities: CESTAT Allows Appeal [Read Order]")
Services Rendered in Relation to Construction of Roads to Governmental Authorities: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, held that since the services rendered by the appellant is in...
![S. 11BB of Excise Inapplicable Where Amount Paid Under Protest Without Adjudicated Duty: CESTAT Directs 12% Interest On Refund [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127777-cestat-allahabad-cestat-refund-interest-excise-refund-case-duty-paid-under-protest-taxscan.webp "S. 11BB of Excise Inapplicable Where Amount Paid Under Protest Without Adjudicated Duty: CESTAT Directs 12% Interest On Refund [Read Order]")
![CESTAT Reiterates Extended Period of Limitation Not Invokable When there is a Bona-fide Belief about Non-taxable/Exempted Nature of the Services [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127764-cestat-reiterates-limitation-whenbona-fide-belief-exempted-nature-of-the-services-.webp "CESTAT Reiterates Extended Period of Limitation Not Invokable When there is a Bona-fide Belief about Non-taxable/Exempted Nature of the Services [Read Order]")
![CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127763-cestat-service-tax-demand-on-road-canal-works-holds-exemption-denied-based-solely-.webp "CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]")
![No Service Tax On Individual Truck Owners Without Consignment Note: CESTAT Sets Aside ₹3.42 Lakh Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127431-no-service-tax-on-individual-truck-owners-cestat-service-tax-demand-.webp "No Service Tax On Individual Truck Owners Without Consignment Note: CESTAT Sets Aside ₹3.42 Lakh Service Tax Demand [Read Order]")
Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that interest at the rate of 12% per annum is payable on amounts deposited during investigation and ...
![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]")
Clandestine Removal Proven Through Private Diary & S.14 Admissions: CESTAT Upholds Excise Duty and Penalty on Tobacco Manufacturer [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that clandestine manufacture and removal of excisable goods stands proved where a privately maintained diary...
![Clandestine Removal Proven Through Private Diary & S.14 Admissions: CESTAT Upholds Excise Duty and Penalty on Tobacco Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122785-clandestine-removal-proven-through-private-diary-s14-admissions-taxscan.webp "Clandestine Removal Proven Through Private Diary & S.14 Admissions: CESTAT Upholds Excise Duty and Penalty on Tobacco Manufacturer [Read Order]")
Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on generation of a dummy shipping bill finding that it was made for internal...
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that mere shortage of sugar does not establish clandestine removal in the absence of corroborative...
![Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117717-cestat-allahabad-shortage-of-sugar-sugar-shortage-mere-shortage-of-sugar-taxscan.webp "Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]")
GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that service tax under the GoodsTransport Agency (GTA) reverse charge mechanism is not payable where the ...
![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")
Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that post-commissioning receipt of capital goods does not bar CENVAT credit unless the department proves...
![Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117711-post-commissioning-receipt-capital-goods-bar-cenvat-credit-absent-proof-exclusive-civil-use-cestat-taxscan.webp "Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]")