![Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101881-proforma-invoices-replace-commercial-invoices-negotiation-accepted-by-customs-cestat-taxscan.webp "Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]")
Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that proforma invoices cannot replace commercial invoices...
![Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100520-cestat-lakh-service-tax-demand-penalty-taxscan.webp "Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]")
![CESTAT Sets Aside Service Tax Demand on Pre-Amendment Reimbursable Expenses u/s 67 of the Finance Act, 1994 [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100513-service-tax-demand-cestat-tascan.webp "CESTAT Sets Aside Service Tax Demand on Pre-Amendment Reimbursable Expenses u/s 67 of the Finance Act, 1994 [Read Order]")
![CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100509-cvd-refund-claim-taxscan.webp "CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]")
![No Confiscated Goods and No Fake Invoices: CESTAT Sets Aside Penalty on Director Under Rule 26 [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099684-cestat-delhi-penalty-taxscan.webp "No Confiscated Goods and No Fake Invoices: CESTAT Sets Aside Penalty on Director Under Rule 26 [Read Order]")
Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi in a recent case has upheld the central excise duty demand of ₹5.32 crore against M/s Balaji Wire Pvt....
![Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099658-pre-show-cause-notice-taxscan.webp "Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]")
Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that transaction values can be rejected if a reasonable doubt exists, and the duty on copper scrap was...
![Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099638-copper-scrap-cestat-customs-valuation-taxscan.webp "Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]")
No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi recently set aside a Rs. 4.84 lakh central excise duty demand, holding that the department could not...
![No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099632-scn-cestat-lakh-duty-demand-taxscan.webp "No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]")
Grant-in-Aid Received under Centrally Sponsored Schemes for Skill Development and Entrepreneurship Training Not Taxable: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that grant-in-aid received under Centrally Sponsored Schemes (CSS) for skill development and ...
![Grant-in-Aid Received under Centrally Sponsored Schemes for Skill Development and Entrepreneurship Training Not Taxable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097468-sponsored-schemes-skill-development-entrepreneurship-training-cestat-taxscan.webp "Grant-in-Aid Received under Centrally Sponsored Schemes for Skill Development and Entrepreneurship Training Not Taxable: CESTAT [Read Order]")
AA Relied On Wikipedia Instead Of Expert Evidence To Classify Epoxy Resin Under DFIA: CESTAT Quashes Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reliance on Wikipedia instead of verified expert evidence to determine the classification of...
![AA Relied On Wikipedia Instead Of Expert Evidence To Classify Epoxy Resin Under DFIA: CESTAT Quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096785-wikipedia-epoxy-resin-cestat-quashes-demand-taxscan.webp "AA Relied On Wikipedia Instead Of Expert Evidence To Classify Epoxy Resin Under DFIA: CESTAT Quashes Demand [Read Order]")
No Service Tax on Manpower Supplied by Parent Company to Its Project Office in India: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on manpower supplied by a parent company to its project office in India, as...
![No Service Tax on Manpower Supplied by Parent Company to Its Project Office in India: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095663-no-service-tax-manpower-supplied-parent-company-its-project-office-india-cestat-taxscan.webp "No Service Tax on Manpower Supplied by Parent Company to Its Project Office in India: CESTAT [Read Order]")