![Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070030-delay-in-filing-service-tax-refund-service-tax-refund-service-tax-refund-taxscan.webp "Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]")
Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that delay in filing a service...
![Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070010-section140-cgst-act-cgst-act-cgst-act-not-sufficient-to-deny-transitional-credit-taxscan.webp "Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]")
![ED’s Attachment Order u/s 5(1) of PMLA Not Open to Writ Challenge Without Exhausting Remedies Under the Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068003-eds-attachment-order-section-51-of-pmla-eds-attachment-order-taxscan.webp "ED’s Attachment Order u/s 5(1) of PMLA Not Open to Writ Challenge Without Exhausting Remedies Under the Act: Kerala HC [Read Order]")
![Delhi HC Sets Aside Ex-Parte GST Demand Over Improper SCN Service via Portal’s ‘Additional Notice’ Tab [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2067126-exparte-gst-demand-taxscan.webp "Delhi HC Sets Aside Ex-Parte GST Demand Over Improper SCN Service via Portal’s ‘Additional Notice’ Tab [Read Order]")
![Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065626-sail-relief-taxscan.webp "Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]")
Exported Goods Misdeclared as “Natural Abrasive Grain” Instead of Restricted “Natural Garnet”: CESTAT upholds DGFT Policy Violation [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Tirupati Enterprises misdeclared restricted goods as general abrasives to circumvent export...
![Exported Goods Misdeclared as “Natural Abrasive Grain” Instead of Restricted “Natural Garnet”: CESTAT upholds DGFT Policy Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065021-exported-goods-misdeclared-exported-goods-exported-goods-misdeclared-as-natural-abrasive-grain-taxscan.webp "Exported Goods Misdeclared as “Natural Abrasive Grain” Instead of Restricted “Natural Garnet”: CESTAT upholds DGFT Policy Violation [Read Order]")
No Countervailing Duty on Areca Nut Processing Machines Imported for Pan Masala Production: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that countervailing duty (CVD) is not applicable on areca nut processing machines imported for the...
![No Countervailing Duty on Areca Nut Processing Machines Imported for Pan Masala Production: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/500x300_2063777-no-countervailing-duty-countervailing-duty-on-areca-nut-processing-machines-areca-nut-processing-machines-taxscan.webp "No Countervailing Duty on Areca Nut Processing Machines Imported for Pan Masala Production: CESTAT [Read Order]")
Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a difference in interpretation of credit reversal provisions does not amount to suppression of...
![Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064431-credit-reversal-dispute-credit-reversal-dispute-based-on-interpretation-interpretation-taxscan.webp "Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]")
NCLT dismisses Canara Bank's Application u/s 95 of IBC on Failure to Prove Claimed Debt of 43 Cr [Read Order]
In a recent case, the Cochin bench of the National Company Law Tribunal (NCLT) dismissed the application filed by Canara Bank under section 95 of the Insolvency and Bankruptcy Code (IBC), 2016, on ...
![NCLT dismisses Canara Banks Application u/s 95 of IBC on Failure to Prove Claimed Debt of 43 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2063046-canara-bank-taxscan.webp "NCLT dismisses Canara Banks Application u/s 95 of IBC on Failure to Prove Claimed Debt of 43 Cr [Read Order]")
Service Tax Payable Only on Service Portion in Works Contract Where VAT Already Paid on Goods: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is payable only on the service portion in a works contract where VAT has already been...
![Service Tax Payable Only on Service Portion in Works Contract Where VAT Already Paid on Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2062962-works-contract-taxscan.webp "Service Tax Payable Only on Service Portion in Works Contract Where VAT Already Paid on Goods: CESTAT [Read Order]")
Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]
The Kerala High Court has set aside a service tax show cause notice and subsequent Order-in-Original holding that proceedings cannot be initiated or continued against a company after a resolution...
![Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061897-proceedings-cannot-be-initiated-against-a-company-initiated-against-a-company-taxscan.webp "Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]")