CESTAT Weekly Round-up
Management Consultancy Service is Self Service, not Business Support or Auxiliary Service: CESTAT Rules No Tax Applicable M/s Bharathi...
![CENVAT Credit cannot be denied for Common Input Services Across Units: CESTAT Rules in Favour of Kirloskar Toyota [Read Order]](https://images.taxscan.in/h-upload/2026/03/19/2129623-cenvat-credit-cannot-denied-common-input-services-across-units-cestat-rules-favour-kirloskar-toyota-taxscan.webp "CENVAT Credit cannot be denied for Common Input Services Across Units: CESTAT Rules in Favour of Kirloskar Toyota [Read Order]")
![Dubai Branch Activities like Sales Promo fall Under BAS, But No Service Tax under RCM as Entities Not Distinct: CESTAT favours Skyline [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129567-dubai-branch-activities-like-sales-promo-fall-under-bas-but-no-service-tax-under-rcm-as-entities-not-distinctjpg.webp "Dubai Branch Activities like Sales Promo fall Under BAS, But No Service Tax under RCM as Entities Not Distinct: CESTAT favours Skyline [Read Order]")
![Turnkey Assembly Not ‘Manufacture’: CESTAT Rules Larsen & Toubro Not Liable to Excise Duty on RLMS Units [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129566-larsen-toubrojpg.webp "Turnkey Assembly Not ‘Manufacture’: CESTAT Rules Larsen & Toubro Not Liable to Excise Duty on RLMS Units [Read Order]")
![Conversion of GI Wire into Barbed Wire & Chain Link Mesh: CESTAT Seeks Re-examination of ‘Manufacture’ u/s 2(f) CEA [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129559-conversion-of-gi-wire-into-barbed-wire-chain-link-mesh.webp "Conversion of GI Wire into Barbed Wire & Chain Link Mesh: CESTAT Seeks Re-examination of ‘Manufacture’ u/s 2(f) CEA [Read Order]")
Samsung Required to Pay Service Tax for Importing Electronically Downloaded Software Under High Sea Sales Contract: CESTAT [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Bangalore Bench, held that Samsung is required to pay the service tax for importing electronically downloaded software under high sea ...
![Samsung Required to Pay Service Tax for Importing Electronically Downloaded Software Under High Sea Sales Contract: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129501-samsung-required-to-pay-service-tax-for-importing-electronically-downloaded-softwarejpg.webp "Samsung Required to Pay Service Tax for Importing Electronically Downloaded Software Under High Sea Sales Contract: CESTAT [Read Order]")
![Sale of Gold Coins Settled with Supplier: CESTAT Rules in favour of South Indian Bank [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129498-sale-of-gold-coins-settled-with-supplierjpg.webp "Sale of Gold Coins Settled with Supplier: CESTAT Rules in favour of South Indian Bank [Read Order]")
Member-Only Services by Cooperative Society Not Taxable under Service Tax: CESTAT Applies Doctrine of Mutuality [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the appeal filed by a cooperative society, holding that service tax demand under the category of ...
![Member-Only Services by Cooperative Society Not Taxable under Service Tax: CESTAT Applies Doctrine of Mutuality [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122755-member-only-services-by-cooperative-society-not-taxable-under-service-tax-taxscan.webp "Member-Only Services by Cooperative Society Not Taxable under Service Tax: CESTAT Applies Doctrine of Mutuality [Read Order]")
No Excise Duty on Export Goods Damaged in Transit Before Reaching Port: CESTAT Allows Toyota Kirloskar’s Appeal [Read Order]
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) holded that no excise duty was payable on export goods that got damaged in transit and destroyed before reaching...
![No Excise Duty on Export Goods Damaged in Transit Before Reaching Port: CESTAT Allows Toyota Kirloskar’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/2122404-no-excise-duty-export-goods-damaged-transit-before-reaching-port-taxscan.webp "No Excise Duty on Export Goods Damaged in Transit Before Reaching Port: CESTAT Allows Toyota Kirloskar’s Appeal [Read Order]")
Concrete Mix Manufactured at BMRCL Site Not Classifiable as Ready-Mix Concrete: CESTAT Sets aside Excise Demand and Penalties [Read Order]
The Bangalore Bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the Excise Duty Demand and ruled that the concrete mix manufactured by the appellant at the construction ...
![Concrete Mix Manufactured at BMRCL Site Not Classifiable as Ready-Mix Concrete: CESTAT Sets aside Excise Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110377-cestat-bangalore-bmrcl-site-taxscan.webp "Concrete Mix Manufactured at BMRCL Site Not Classifiable as Ready-Mix Concrete: CESTAT Sets aside Excise Demand and Penalties [Read Order]")
Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (CESTAT), held that the product manufactured at the project site did not satisfy the standards of Ready Mix Concrete...
![Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109487-concrete-mix-metro-site-excisable-rmc-cestat-duty-penalties-taxscan.webp "Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]")
![CESTAT Sets Aside Tax on Club Membership Fees, Citing Supreme Court’s Kolkata Club Decision [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/2107764-service-tax-collected-members-cestat-taxscan.webp "CESTAT Sets Aside Tax on Club Membership Fees, Citing Supreme Court’s Kolkata Club Decision [Read Order]")