![Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124803-deposit-treated-amount-illegally-retained-department-cestat-orders-interest-refund-11b-taxscan.webp "Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]")
Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that interest at the rate of 12% per annum is payable on...
![Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124676-electricity-wheeled-to-state-cestat-taxscan.webp "Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]")
![CESTAT Sets Aside Demand on ISD-Distributed Advertisement Services, Holds Booking of Expenses at Head Office Not Covered by Rule 7 [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124720-cestat-isd-advertisement-services-holds-booking-expenses-head-office-taxscan.webp "CESTAT Sets Aside Demand on ISD-Distributed Advertisement Services, Holds Booking of Expenses at Head Office Not Covered by Rule 7 [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]")
![CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122730-cestat-denies-refund-unutilised-cenvat-credit-taxscan.webp "CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]")
Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) held that the service tax department cannot take a different stand to disallow CENVAT Credit when refund sanction had not been...
![Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122215-service-tax-dept-cannot-take-different-stand-to-disallow-cenvat-credit-taxscan.webp "Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]")
Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that post-commissioning receipt of capital goods does not bar CENVAT credit unless the department proves...
![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/2026/01/08/2117711-post-commissioning-receipt-capital-goods-bar-cenvat-credit-absent-proof-exclusive-civil-use-cestat-taxscan.webp "Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]")
Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, has held that even where Service Tax was not legally payable on detention or demurrage charges, CENVAT credit cannot...
![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/2026/01/07/2117616-service-tax-payable-detention-charges-credit-tax-paid-cestat-taxscan.webp "Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]")
Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Knowledge Centre Services of OSC Export Services Pvt. Ltd. were classified as Management or Business...
![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/2026/01/02/2116761-knowledge-centre-services-qualify-as-management-consultancy-not-legal-services-cestat-holds-classification-cannot-be-challenged-at-refund-stage.webp "Knowledge Centre Services Qualify as Management Consultancy, Not Legal Services: CESTAT Holds Classification Cannot Be Challenged at Refund Stage [Read Order]")