![Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128047-executive-instructions-cannot-amend-statutory-provisionsjpg.webp "Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]")
Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]
The Kerala High Court recently reaffirmed that executive instructions cannot amend or override statutory provisions. The observation was made while...
![Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128036-bsnljpg.webp "Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [Read Order]")
![CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122764-cestat-telecom-towers-taxscan.jfif "CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]")
![Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/2076115-cestat-in-bsnl-case-bsnl-case-cestat-taxscan.webp "Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case [Read Order]")
Win for BSNL: CESTAT Rules Materials used in Mobile Tower Installation Qualify as ‘Inputs’ u/r 2(k) of Cenvat Credit Rules [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that materials used in the installation of mobile towers and Base Transceiver Stations (BTS) by Bharat...
![Win for BSNL: CESTAT Rules Materials used in Mobile Tower Installation Qualify as ‘Inputs’ u/r 2(k) of Cenvat Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/bsnl.jpg "Win for BSNL: CESTAT Rules Materials used in Mobile Tower Installation Qualify as ‘Inputs’ u/r 2(k) of Cenvat Credit Rules [Read Order]")
Finance Ministry Changes Madurai Debts Recovery Tribunal Location from Uthangudi to Tallakulam [Read Notification]
The Ministry of Finance issued Notification No. S.O. 5630(E) dated December 30, 2024, announcing the relocation of the Debts Recovery Tribunal, Madurai. As per the official notification, the...
Discrepancy in BSNL's CENVAT Credit Claim: CESTAT Directs Re-Verification of Alleged Double Credit on Same Goods/Services [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) remanded BSNL’s CENVAT credit claims for re-verification focusing on allegations of double credit availed for...
![Discrepancy in BSNLs CENVAT Credit Claim: CESTAT Directs Re-Verification of Alleged Double Credit on Same Goods/Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Re-Verification-of-Alleged-Double-Credit-Re-Verification-Alleged-Double-Credit-taxscan.jpg "Discrepancy in BSNLs CENVAT Credit Claim: CESTAT Directs Re-Verification of Alleged Double Credit on Same Goods/Services [Read Order]")
Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled in favour of BSNL Employees' Co-operative Society, granting it the benefit of deduction under Section 80P(2) of the Income...
![Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/bsnl-site-img.jpg "Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]")
Laying Up of Cables alongside Roads Does Not Amount to ‘Manpower, Recruitment or Supply Agency Services’: CESTAT [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that laying up of cables alongside roads does not amount to ‘Manpower, Recruitment...
![Laying Up of Cables alongside Roads Does Not Amount to ‘Manpower, Recruitment or Supply Agency Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-Supply-Agency-Services-Manpower-Recruitment-taxscan.jpg "Laying Up of Cables alongside Roads Does Not Amount to ‘Manpower, Recruitment or Supply Agency Services’: CESTAT [Read Order]")
Relief to BSNL , Cenvat Credit is allowable on Rent a cab services availed in course of business of providing output services : CESTAT [Read Order]
In the case of M/s Bharat Sanchar Nigam Limited(BSNL), the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit is allowable on Rent a cab...
![Relief to BSNL , Cenvat Credit is allowable on Rent a cab services availed in course of business of providing output services : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Relief-to-BSNL-Cenvat-Credit-cab-services-CESTAT-output-services-taxscan.jpg "Relief to BSNL , Cenvat Credit is allowable on Rent a cab services availed in course of business of providing output services : CESTAT [Read Order]")