![No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124797-cestat-rejects-appeal-taxscan.webp "No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]")
No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Allahabad has held that where refund is governed bySection 11B of the...
![Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117711-post-commissioning-receipt-capital-goods-bar-cenvat-credit-absent-proof-exclusive-civil-use-cestat-taxscan.webp "Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]")
![Service Tax Demand upheld for Willful Suppression and Non-Filing of Returns: CESTAT Confirms ₹1.30 Lakh on Works Contract and Erection Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116944-service-tax-demand-upheld-willful-suppression-non-filing-returns-cestat-confirms-works-contract-erection-services-taxscan.webp "Service Tax Demand upheld for Willful Suppression and Non-Filing of Returns: CESTAT Confirms ₹1.30 Lakh on Works Contract and Erection Services [Read Order]")
![Extended Period Not Invocable as All Activities Were Declared in ST-3 Returns: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106400-cestat-allahabad-serice-tax-demand-cestat-quashes-taxscan.webp "Extended Period Not Invocable as All Activities Were Declared in ST-3 Returns: CESTAT Quashes Service Tax Demand [Read Order]")
![CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/2107121-cestat-allahabad-statutory-audit-taxscan.webp "CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]")
CESTAT Directs Original Authority to Limit RCM Liability to Services Received from Registered Goods Transport Agencies [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the adjudicating authority to re-compute the service tax liability under the Reverse Charge...
![CESTAT Directs Original Authority to Limit RCM Liability to Services Received from Registered Goods Transport Agencies [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/2106998-rcm-taxscan.webp "CESTAT Directs Original Authority to Limit RCM Liability to Services Received from Registered Goods Transport Agencies [Read Order]")
Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that a service tax demand raised solely on the basis of a discrepancy between the figures ...
![Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106687-service-tax-demand-taxscan.webp "Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]")
Extended Period Not Invocable for Lack of Willful Suppression: CESTAT Quashes ₹1.86Cr Service Tax Demand on UP Electronics Corporation [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by U.P. Electronics Corporation Ltd., a Uttar Pradesh Government undertaking, holding...
![Extended Period Not Invocable for Lack of Willful Suppression: CESTAT Quashes ₹1.86Cr Service Tax Demand on UP Electronics Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106224-service-tax-demand-taxscan.webp "Extended Period Not Invocable for Lack of Willful Suppression: CESTAT Quashes ₹1.86Cr Service Tax Demand on UP Electronics Corporation [Read Order]")
CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that it has no jurisdiction to hear appeals involving goods imported as baggage, as such cases are...
![CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100391-cestat-jurisdiction-hear-appeals-involving-goods-imported-baggage-explicitly-customs-act-taxscan.webp "CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]")
Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld a service tax demand and penalty against a Noida-based spa company for collecting service tax from ...
![Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/2097723-service-tax-cestat-tax-demand-penalty-taxscan.webp "Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]")
Credit Availed Beyond One Year from Date of Invoice Inadmissible Under Rule 4(1) of Cenvat Credit Rules: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Cenvat credit availed beyond one year from the date of the invoice is inadmissible under Rule 4(1) of...
![Credit Availed Beyond One Year from Date of Invoice Inadmissible Under Rule 4(1) of Cenvat Credit Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093415-cenvat-credit-taxscan.webp "Credit Availed Beyond One Year from Date of Invoice Inadmissible Under Rule 4(1) of Cenvat Credit Rules: CESTAT [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/2025/08/30/2082106-quicklime-taxscan.webp "Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]")