![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the six-month time limit under Notification No....
![Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119684-works-contract-maintenance-services-provided-neepco-taxscan.webp "Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]")
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...
![Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117802-bharti-airtel-customs-case-taxscan.webp "Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]")
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...
![Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117712-weigh-scales-sugarcane-collection-centres-eligible-cenvat-credit.webp "Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]")
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...
![Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117381-supreme-court-classifies-imported-aluminium-shelves.webp "Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]")
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...
![Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117211-mere-wrong-classification-does-not-invoke-section-111o-unless-exemption-conditions-are-violated-cestat.webp "Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]")
Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]
In a recent decision, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) said that raw materials sent from the Domestic Tariff Area (DTA) to an Export Oriented Unit...
![Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117251-raw-materials-transferred-domestic-tariff-area-eou-imported-goods-cestat.webp "Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]")
Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has granted relief to Bharat Petroleum Corporation Limited (BPCL), holding that the excise...
![Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117136-site-image-4-t-1.webp "Excise Duty Hike Notification Not Published In Gazette When Goods Cleared: CESTAT Rejects Revenue’s Demand on BPCL [Read Order]")
Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]
Holding that film exhibition on a revenue-sharing basis is not a taxable renting service, CESTAT Bengaluru quashed the service tax demand on Kavitha Theatre.The Bench of the Customs, Excise &...
![Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117131-cinema-revenue-sharing-taxable-renting-immovable-property-cestat.webp "Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]")