![CESTAT WEEKLY ROUND-UP [June 09 to June 14, 2025]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044364-cestat-weekly-round-up-cestat-round-up-weekly-round-up-taxscan.webp "CESTAT WEEKLY ROUND-UP [June 09 to June 14, 2025]")
CESTAT WEEKLY ROUND-UP [June 09 to June 14, 2025]
This weekly round-up analytically summarizes the key stories related to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) reported at ...
![CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044281-cenvat-credit-taxscan.webp "CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]")
![Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043551-customs-notification-cestat-taxscan.webp "Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]")
![Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_2042977-hindustan-unilever-ltd-cestat-rejection-of-fixation-special-rate-taxscan.webp "Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]")
![No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/250x150_2042354-no-service-tax.webp "No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]")
Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that self-certification by the exporter or a Chartered Accountant (CA)is sufficient to establish the nexus ...
![Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042345-export-services-cestat-refund-taxscan.webp "Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]")
Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) found no misdeclaration in the case of incorrect fabric labels on reimported goods, as the actual fabric composition...
![Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042321-reimported-goods-cestat-taxscan.webp "Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]")
Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that registration of premises is not mandatory to claim a refund of unutilized CENVAT credit on input...
![Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042339-registration-of-premises-not-mandatory-registration-of-premises-taxscan.webp "Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]")
Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on a Custom House Agent employee, holding that procedural lapses such as failing to...
![Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042323-penalty-taxpayer-itat-confirms-penalty-taxscan-1.webp "Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]")
Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) recently reaffirmed the abatement of an appeal based on a service tax demand raised after approval of the...
![Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041796-service-tax-demand-service-tax-part-of-approved-resolution-plan-taxscan.webp "Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]")
Failure to File Claim with Liquidator Renders Appeal Infructuous: CESTAT Reaffirms Finality of IBC Resolution Plan [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently observed that an appeal would stand abated, holding that the service tax appeal was infructuous due to...
![Failure to File Claim with Liquidator Renders Appeal Infructuous: CESTAT Reaffirms Finality of IBC Resolution Plan [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041799-liquidator-renders-appeal-ibc-cestat-taxscan.webp "Failure to File Claim with Liquidator Renders Appeal Infructuous: CESTAT Reaffirms Finality of IBC Resolution Plan [Read Order]")
Wastewater Treatment by CETP Not 'Processing of Goods', Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the activity of wastewater treatment by a Common Effluent Treatment Plant (CETP) cannot be classified...
![Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041711-cestat-business-auxilary-taxscan.webp "Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]")