![Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110240-extended-limitation-discrepancies-st-3-returns-form-26as-data-mismatch-cestat-taxscan.webp "Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]")
Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that a service tax demand raised solely on the basis of...
![Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104416-reund-delay-taxscan.webp "Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]")
![Extended Limitation Cannot Be Invoked When all Details Disclosed in Returns: CESTAT Quashes Service Tax Demand on Reimbursed Diesel Costs for DG Set Rentals [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/250x150_2093312-service-tax-demand-taxscan-taxscan.webp "Extended Limitation Cannot Be Invoked When all Details Disclosed in Returns: CESTAT Quashes Service Tax Demand on Reimbursed Diesel Costs for DG Set Rentals [Read Order]")
![CESTAT Allows Refund of Amounts Paid Under Mistake, Even Beyond One-Year Limitation Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2067944-refund-amount-allahabad-cestat-taxscan.webp "CESTAT Allows Refund of Amounts Paid Under Mistake, Even Beyond One-Year Limitation Period [Read Order]")
![Relief for Yamaha: CESTAT Orders Full Interest on Erroneous NCCD Deposit Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Yamaha.jpg "Relief for Yamaha: CESTAT Orders Full Interest on Erroneous NCCD Deposit Refund [Read Order]")
Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere postal dispatch of an order without proof of delivery does not satisfy the service requirements...
![Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/dispach-site-img.jpg "Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]")
‘SAD Exemption Applicable on De-Bonding’: CESTAT overturns Customs Duty Demand on Samsung India Electronics [Read Order]
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) overturned the customs duty demand on Samsung India Electronics as the bench reached the conclusion that...
![‘SAD Exemption Applicable on De-Bonding’: CESTAT overturns Customs Duty Demand on Samsung India Electronics [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/SAD-Exemption-Applicable-Exemption-Applicable-De-Bonding-CESTAT-Customs-Duty-Customs-Duty-Demand-Samsung-India-Electronics-taxscan.jpg "‘SAD Exemption Applicable on De-Bonding’: CESTAT overturns Customs Duty Demand on Samsung India Electronics [Read Order]")
![Service Tax Demand not valid when Tax and Interest Paid much before Issuing SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/show-cause-notice.jpg "Service Tax Demand not valid when Tax and Interest Paid much before Issuing SCN: CESTAT [Read Order]")
Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]
In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the denial of cenvat credit against pepsico as manpower supply services and anti...
![Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Cenvat-Credit-against-Pepsico-Pepsico-Manpower-Supply-Services-taxscan.jpg "Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]")
Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax not leviable on notice pay recovered from employee and upheld the order in favour...
![Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Service-Tax-Barclays-Global-Service-Center-Service-Tax-Case-Taxscan-.jpg "Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]")
![No Excise Duty on Bagasse which is an Agricultural Waste: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Excise-Duty-CESTAT-Allahabad-Customs-Excise-Service-Tax-Appellate-Tribuna-TAXSCAN.jpg "No Excise Duty on Bagasse which is an Agricultural Waste: CESTAT [Read Order]")