![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068012-cestat-3.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part III]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part III]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service...
![Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067568-cestat-mumbai-denial-of-cenvat-credit-taxscan.webp "Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]")
![Relief for Hindustan Unilever: CESTAT Allows CENVAT Credit on Job Work Related Services Based on Earlier Rulings [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2066821-relief-for-hindustan-unilever-hindustan-unilever-cestat-cestat-allows-cenvat-credit-taxscan.webp "Relief for Hindustan Unilever: CESTAT Allows CENVAT Credit on Job Work Related Services Based on Earlier Rulings [Read Order]")
![Setback for HCL Technologies: CESTAT Denies CENVAT Credit Refund on Gym, Yoga, Laundry, and Guest House Services [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2067048-hcl-technologies-taxscan.webp "Setback for HCL Technologies: CESTAT Denies CENVAT Credit Refund on Gym, Yoga, Laundry, and Guest House Services [Read Order]")
![Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2064961-vodafone-idea-taxscan.webp "Relief for Vodafone Idea: CESTAT Allows CENVAT Credit on Police Booth Maintenance, Treats It as Brand Promotion [Read Order]")
Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that central excise duty cannot be demanded on bagasse under Rule 6 of the Cenvat Credit Rules, 2004, as...
![Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062880-bagasse-manufactured-final-product-cestat-central-excise-duty-demand-ccr-taxscan.webp "Bagasse is Not A Manufactured Final Product: CESTAT Quashes Central Excise Duty Demand Under Rule 6 of CCR [Read Order]")
[Breaking] Classification of Service under "insurance auxiliary service" is not maintainable before HC: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court has held that classification of the activity of Medicare Service (India) Pvt Ltd in collecting Premium from club members and remitting to insurance...
![[Breaking] Classification of Service under insurance auxiliary service is not maintainable before HC: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/05/500x300_2059692-classification-of-service-under-insurance-auxiliary-service-insurance-auxiliary-service-service-under-insurance-auxiliary-service-taxscn.webp "[Breaking] Classification of Service under insurance auxiliary service is not maintainable before HC: Calcutta HC [Read Order]")
Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that security services qualify as input services under rule 2(l) ofthe Cenvat Credit Rules...
![Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058878-security.webp "Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [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]")
![Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043008-cenvat-credit-cestat-orders-demand-exempted-and-dutiable-goods-taxscan.webp "Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]")
Overseas Services by Tech Mahindra’s Subsidiaries are Not Taxable in India: CESTAT denies Refund on CENVAT & Service Tax Paid [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently dismissed all 12 appeals filed by Tech Mahindra, rejecting its claim for refund of accumulated Central...
![Overseas Services by Tech Mahindra’s Subsidiaries are Not Taxable in India: CESTAT denies Refund on CENVAT & Service Tax Paid [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041474-expenditure-incurred-on-foreign-currency-expenditure-incurred-foreign-currency-telecommunications-charges-itat-allows-income-tax-deduction-to-tech-mahindra-itat-taxscan.webp "Overseas Services by Tech Mahindra’s Subsidiaries are Not Taxable in India: CESTAT denies Refund on CENVAT & Service Tax Paid [Read Order]")
CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Department's Objections [Read Order]
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai Bench has set aside the denial of CENVAT credit on 11 input services availed, holding them eligible...
![CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Departments Objections [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan-1-1.jpg "CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Departments Objections [Read Order]")