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Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 23)
This article summarises all CESTAT orders published in the Taxscan.in. Service Tax Not Payable on Use of Foreign Technology or Trademarks...



![Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order] 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/2026/01/08/250x150_2117711-post-commissioning-receipt-capital-goods-bar-cenvat-credit-absent-proof-exclusive-civil-use-cestat-taxscan.webp)

![Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order] Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117616-service-tax-payable-detention-charges-credit-tax-paid-cestat-taxscan.webp)
![Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order] Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116761-knowledge-centre-services-qualify-as-management-consultancy-not-legal-services-cestat-holds-classification-cannot-be-challenged-at-refund-stage.webp)

![CESTAT Sets Aside ₹1,398 Crore CENVAT Credit Demand on Indian Oil Petronas on Limitation Grounds [Read Order] CESTAT Sets Aside ₹1,398 Crore CENVAT Credit Demand on Indian Oil Petronas on Limitation Grounds [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116470-cestat-sets-aside-1398-crore-cenvat-credit-demand-indian-oil-petronas-limitation-grounds-taxscan.webp)
![Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order] Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116521-rule-83a-of-central-excise-rules-already-declared-unconstitutional-by-gujarat-hc-cestat-sets-aside-1414cr-demand-taxscan.webp)
![No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order] No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]](/images/placeholder.jpg)
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order] Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116484-technical-glitches-gst-portal-taxscan-1.webp)
![Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order] Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115830-higher-sale-value-inputs-cleared-such-attracts-liability-11d-cestat-upholds-excise-duty-demand-taxscan.webp)