![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")
Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the allegation of clandestine removal of excisable...
![CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108068-cestat-kolkatta-betel-nuts-cestat-betel-nut-confiscation-case-taxscan.webp "CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]")
![No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101917-no-service-tax-reimbursement-electricity-charges-actual-consumption-basis-cestat-taxscan.webp "No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]")
![999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101905-lease-renting-of-immovable-property-cestat-service-tax-taxscan.webp "999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]")
![Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101888-permanent-assignment-commercial-space-right-on-leasehold-land-lease-cestat-service-tax-demand-taxscan.webp "Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]")
Extended Limitation Period Not Invocable when Service Tax Demand Based on Differences in Audit Records: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that the extended period of limitation under the Finance Act, 1994, cannot be invoked when the...
![Extended Limitation Period Not Invocable when Service Tax Demand Based on Differences in Audit Records: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100072-extended-limitaion-period-taxscan.webp "Extended Limitation Period Not Invocable when Service Tax Demand Based on Differences in Audit Records: CESTAT [Read Order]")
Service Tax Demand Notice without Category-Wise Quantification void ab Initio: CESTAT sets Aside Order [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently set aside a service tax demand raised against an assessee noting that the Show Cause Notice (SCN)...
![Service Tax Demand Notice without Category-Wise Quantification void ab Initio: CESTAT sets Aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100066-service-tax-demand-taxscan.webp "Service Tax Demand Notice without Category-Wise Quantification void ab Initio: CESTAT sets Aside Order [Read Order]")
Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt construction services, the amount was in the nature...
![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that transportation services availed from individual truck owners without issuance of consignment notes are ...
![Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089184-transportation-services-individual-truck-owners-consignment-notes-gta-services-service-tax-cestat-taxscan.webp "Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]")
Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the adjustment of refund against a disputed penalty, ruling that revenue cannot deny refund on...
![Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082172-refund-cestat-refund-interest-taxscan.webp "Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]")
Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that quicklime with 92% purity is classifiable under “Quicklime” (Customs Tariff Item 2522 1000) and not as...
![Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082106-quicklime-taxscan.webp "Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]")
Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that an overseas exporter cannot be penalized under Section 112(a)(ii) of the Customs Act when the alleged ...
![Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079085-relief-for-bentley-motors-cestat-penalty-rules-exporter-liable-importers-undervaluation-taxscan.webp "Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]")