![Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Limitation-Period-Filing-Appeal-taxscan.jpg "Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]")
Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]
The Allahabad Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) holds that the limitation period for filing an appeal under...
![Denial of CENVAT Credit Based Solely on Uncorroborated Third-Party Statements: CESTAT Sets Aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-CENVAT-Credit-TAXSCAN-1.jpg "Denial of CENVAT Credit Based Solely on Uncorroborated Third-Party Statements: CESTAT Sets Aside Demand [Read Order]")
![Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/site-img27-2.jpg "Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]")
![Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-Service-Tax-TAXSCAN.jpg "Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax [Read Order]")
![CESTAT Quashes ₹49.6 Lakh Customs Duty Demand Over Unproven Diversion of Imported Goods [Read Order]](https://www.taxscan.in/h-upload/2025/05/30/250x150_2040697-cestat-cestat-allahabad-cestat-quashes-496-lakh-customs-duty-demand-customs-taxscan.webp "CESTAT Quashes ₹49.6 Lakh Customs Duty Demand Over Unproven Diversion of Imported Goods [Read Order]")
Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT)Â set aside the extended period of limitation invoked against the assessee for alleged misclassification and...
![Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/cestat-round-up-cestatroundup-taxscan.jpg "Extended Period Wrongly Invoked for Misclassification and Undervaluation: CESTAT Sets Aside Demand Citing Full Disclosure [Read Order]")
CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed CENVAT credit on capital goods used for job work, ruling that denial of credit was not justified when duty...
![CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Allahabad-CENVAT-Credit-Capital-Goods-as-Duty-Was-Paid-taxscan.jpg "CESTAT Allows CENVAT Credit on Job Work Capital Goods as Duty Was Paid by Principal Manufacturer on Final Products [Read Order]")
CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )found no actual transfer of machinery imported for a 100% Export Oriented Unit (EOU) and accordingly reduced the...
![CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Duty-Demand-EOU-Taxscan.jpg "CESTAT Finds No Actual Transfer of EOU Machinery, Reduces ₹9.04 Lakh Duty Demand to ₹3.98 Lakh [Read Order]")
Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that re-export of mistakenly imported restricted insecticides is permissible when the import was a bona...
![Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Importer-Brought-Restricted-Brought-Restricted-Brought-Restricted-Insecticides-taxscan.jpg "Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]")
Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere postal dispatch of an order without proof of delivery does not satisfy the service requirements...
![Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/dispach-site-img.jpg "Mere Postal Dispatch Without Proof of Delivery Does Not Satisfy Service Requirements u/s 37C(1) of Central Excise: CESTAT [Read Order]")
CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]
The Allahabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) denied CENVAT credit claimed on iron and steel items due to the assessee’s failure to provide sufficient evidence...
![CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-CENVAT-Credit-TAXSCAN.jpg "CESTAT denies CENVAT Credit on Iron and Steel Items due to Unverified Usage in Capital Goods [Read Order]")
Reimbursed Expenses Excludable only When 'Pure Agent' Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reimbursed expenses can be excluded from the value of taxable services only if the conditions for...
![Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-site-img-1.jpg "Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]")