![CESTAT WEEKLY ROUND-UP [Apr 25 to May 02, 2025]](https://www.taxscan.in/wp-content/uploads/2025/05/WEEKLY-ROUND-UP.jpg "CESTAT WEEKLY ROUND-UP [Apr 25 to May 02, 2025]")
CESTAT WEEKLY ROUND-UP [Apr 25 to May 02, 2025]
This weekly round-up analytically summarizes the key stories related to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) reported at...
![Setback for GACL: CESTAT Upholds Service Tax Demand on ISO Tank Lease under Business Auxiliary Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Setback-GACL-CESTAT-Service-Tax-Demand-ISO-Tank-Lease-Business-Auxiliary-Service-taxscan.jpg "Setback for GACL: CESTAT Upholds Service Tax Demand on ISO Tank Lease under Business Auxiliary Service [Read Order]")
![Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Ahmedabad-Service-Tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-TAXSCAN.jpeg "Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]")
![CESTAT Remands Case Over Incorrect Service Classification under VCES for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Voluntary-Compliance-Encouragement-Scheme-CESTAT-Remands-Case-Service-Classification-taxscan.jpg "CESTAT Remands Case Over Incorrect Service Classification under VCES for Fresh Adjudication [Read Order]")
![No Penalty Imposed When Duty and Interest Paid During Audit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Penalty-Duty-Interest-Paid-During-Audit-CESTAT-taxscan.jpg "No Penalty Imposed When Duty and Interest Paid During Audit: CESTAT [Read Order]")
![CESTAT Holds Double Taxation Under Finance Act and GST Should Be Avoided, Orders Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Finance-Act-GST-Should-Be-Avoided-Orders-Refund-taxscan.jpg "CESTAT Holds Double Taxation Under Finance Act and GST Should Be Avoided, Orders Refund [Read Order]")
Validity of Pre-Deposit in Service Tax Appeal: CESTAT Remands Matter to Commissioner (Appeals) [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded a service tax appeal to the Commissioner (Appeals) for fresh adjudication, directing verification of the...
![Validity of Pre-Deposit in Service Tax Appeal: CESTAT Remands Matter to Commissioner (Appeals) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Ahmedabad-Service-Tax-Validity-of-Pre-Deposit-taxscan.jpg "Validity of Pre-Deposit in Service Tax Appeal: CESTAT Remands Matter to Commissioner (Appeals) [Read Order]")
![Failure to Record Statements: CESTAT quashes Gold Biscuit Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Ahmedabad-CESTAT-Quashes-Gold-Biscuit-Confiscation-TAXSCAN.jpg "Failure to Record Statements: CESTAT quashes Gold Biscuit Confiscation [Read Order]")
Incorrect Penalty Imposition on Firm under Customs and Excise Laws: CESTAT Remands Matter to AA [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) remitted the matter to the Adjudicating Authority(AA), citing incorrect penalty imposition on a firm under the...
![Incorrect Penalty Imposition on Firm under Customs and Excise Laws: CESTAT Remands Matter to AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Incorrect-Penalty-Imposition-Firm-Customs-Excise-Laws-CESTAT-Matter-to-AA-taxscan.jpg "Incorrect Penalty Imposition on Firm under Customs and Excise Laws: CESTAT Remands Matter to AA [Read Order]")
CESTAT Grants CENVAT Credit on GTA Services for FOR Basis Sales, Relying on Board Circular [Read Order]
The Ahmedabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) granted CENVAT credit on Goods Transport Agency (GTA) services for sales made on Free on Road (FOR) basis, relying on...
![CESTAT Grants CENVAT Credit on GTA Services for FOR Basis Sales, Relying on Board Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CENVAT-credit-FOR-basis-sales-Ahmedabad-CESTAT-taxscan.jpg "CESTAT Grants CENVAT Credit on GTA Services for FOR Basis Sales, Relying on Board Circular [Read Order]")
Extended Limitation not Applicable without Intent to Evade Duty at Time of Clearance: CESTAT [Read Order]
The Ahmedabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)held that the extended limitation period was not applicable in the absence of intent to evade duty at the time of...
![Extended Limitation not Applicable without Intent to Evade Duty at Time of Clearance: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Evade-Duty.jpg "Extended Limitation not Applicable without Intent to Evade Duty at Time of Clearance: CESTAT [Read Order]")
Wrongful Reversal of Cenvat Credit on Re-exported Goods: CESTAT allows Refund or Re-credit Option [Read Order]
The Ahmedabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) allowed the assessee the option of a refund or re-credit for wrongful reversal of Cenvat Credit on re-exported goods ...
![Wrongful Reversal of Cenvat Credit on Re-exported Goods: CESTAT allows Refund or Re-credit Option [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-ruling-Cenvat-Credit-Export-tax-credit-taxscan.jpg "Wrongful Reversal of Cenvat Credit on Re-exported Goods: CESTAT allows Refund or Re-credit Option [Read Order]")