Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]
The Delhi High Court, ruled that the appeal on service taxability must be filed before the Supreme Court under Section 35L of the Central Excise...
![Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_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]")
![Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064438-scn-cestat-department-taxscan.webp "Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]")
![SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064427-extended-period-demand-scn-cestat-taxscan.webp "SCN Issued 3.5 Years After Voluntary Disclosure Without New Findings or Suppression: CESTAT quashes Extended Period Demand [Read Order]")
![Company Reversed Wrongfully Availed CENVAT Credit with Interest and Paid Penalty: CESTAT Quashes SCN Invoking Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061465-company-reversed-wrongfully-availed-cenvat-credit-company-reversed-wrongfully-availed-taxscan.webp "Company Reversed Wrongfully Availed CENVAT Credit with Interest and Paid Penalty: CESTAT Quashes SCN Invoking Extended Period [Read Order]")
No Penalty u/r 26 of Central Excise If Superintendent Revises Returns in Bona Fide Belief Without Evidence of Collusion: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a penalty under Rule 26 of the Central Excise Rules, 2002, cannot be imposed on a superintendent if...
![No Penalty u/r 26 of Central Excise If Superintendent Revises Returns in Bona Fide Belief Without Evidence of Collusion: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061386-no-penalty-cestat.webp "No Penalty u/r 26 of Central Excise If Superintendent Revises Returns in Bona Fide Belief Without Evidence of Collusion: CESTAT [Read Order]")
Relief to Hindustan Petroleum: CESTAT Holds Modernization Services within Refinery are 'Input Service’ and Eligible for CENVAT Credit [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed an appeal filed by Hindustan Petroleum Corporation Ltd. (HPCL), holding that Central Value Added Tax...
![Relief to Hindustan Petroleum: CESTAT Holds Modernization Services within Refinery are Input Service’ and Eligible for CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060351-hindustan-petroleum.webp "Relief to Hindustan Petroleum: CESTAT Holds Modernization Services within Refinery are Input Service’ and Eligible for CENVAT Credit [Read Order]")
CENVAT Credit Cannot Be Denied If Service Tax Is Paid and Accepted: CESTAT Remands All Nippon Airways’s Case for Verification [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that CENVAT credit cannot be denied if service tax has been paid and accepted by the Revenue, even if it...
![CENVAT Credit Cannot Be Denied If Service Tax Is Paid and Accepted: CESTAT Remands All Nippon Airways’s Case for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2059082-cenvat-credit-cestat-orders-demand-exempted-and-dutiable-goods-taxscan-1.webp "CENVAT Credit Cannot Be Denied If Service Tax Is Paid and Accepted: CESTAT Remands All Nippon Airways’s Case for Verification [Read Order]")
Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the removal of Polypropylene Co-Polymer (PPCP) to moulders for making battery parts under reversal...
![Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058505-removal-of-ppcp-polypropylene-co-polymer-ppcp-to-moulders-for-making-battery-parts-taxscan.webp "Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]")
Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sub-contractors are liable to pay service tax even if the main contractor has already...
![Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058457-sub-contractor-sub-contractor-main-contractor-service-tax-cestat-taxscan.webp "Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]")
Rebate of Swachh Bharat Cess on Export Services Permissible Even Without CENVAT Credit Mechanism: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that rebate of Swachh Bharat Cess (SBC) on input services used for export of services is permissible even...
![Rebate of Swachh Bharat Cess on Export Services Permissible Even Without CENVAT Credit Mechanism: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054635-export-services1.webp "Rebate of Swachh Bharat Cess on Export Services Permissible Even Without CENVAT Credit Mechanism: CESTAT [Read Order]")