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Commissioner (Appeals)

₹5.39 Lakh Excise Duty Demand on Handling Charges Set Aside as SCN Held Time-Barred: CESTAT Allows Appeal on Limitation [Read Order]

In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, set aside a demand of ₹5.39 lakh in excise...

CENVAT Credit On Escort And Security Services For Goods In Transit Requires Determination Of Place...

LTCG From Share Sale cannot Be Treated as Unexplained Income u/s 68: ITAT [Read Order]

No Seized Documents Supporting Findings of AO: ITAT Mumbai Deletes Estimated Additions on alleged...

Blasting Services for Digging Wells for Farmers Qualify as Agricultural Services: CESTAT Sets Aside...

Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT), New Delhi, held that Customs authorities cannot enhance the value of imported goods without proof of...

Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted the excise duty refund of Rs. 64.32 crore along with interest, holding that the refund could not be...

Unconstitutional Restriction on CENVAT Credit: CESTAT Sets Aside Penalty and Demand Based on Invalid Rule 8(3A) of Central Excise Rules

The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised under Rule 8(3A) of the Central Excise Rules,...

Adjournment Not a Matter of Right: CESTAT Refuses to Entertain Late E-mail Request after Pronouncing Order in Open Court [Read Order]

The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) dismissed an appeal and refused a subsequent adjournment request, holding that such requests must be based on ...

Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that reliance solely on call detail records and circumstantial inferences cannot justify the...

Service Tax not Leviable on License Fee collected for Supply of Customised Software to BITS: CESTAT [Read Order]

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore bench has set aside service tax demands raised on the appellants for reimbursements and customised software licence fees...

Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that when an assessee deposits money during investigation, interest is payable on the entire amount ...