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Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]

In a recent judgment, the Karnataka High Court held that the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962 cannot be...

Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands...

Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable...

Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund:...

Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service...

CESTAT Weekly Round-up

Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTATM/s.Sri Cornation Fireworks P. Ltd. vs The Commissioner of GST &Central ExciseCITATION : ...

Decoding CESTAT’s Service Classification Test: What Did the Service Recipient Pay For?

Service classification under service tax law has created sustained litigation. Disputes often arise when tax authorities rely on contract descriptions rather than real transactions. Taxpayers face...

Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 17)

This article summarises all CESTAT orders published in the Taxscan.in. Relief for Apollo Tyres: CESTAT Rules Extended Limitation Inapplicable When Packaging Practice Unchanged for 25 YearsM/s. Apollo...

Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]

The Principal New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that components imported by Bharti Airtel for use in Juniper routers are classifiable as...

Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit is admissible on weigh scales installed at sugarcane collection centres when such weigh...

Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]

The Supreme Court has classified the imported Aluminium Shelves as ‘Aluminium Structures’ by taking a different view from the decision of CESTAT, which treated it as ‘Agricultural machinery’. Justices...

Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere wrong classification of imported goods does not attract confiscation under Section 111(o) of the...