![Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098524-provisional-assessment-taxscan.webp "Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]")
Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, comprising P.A. Augustian (Judicial Member) and Pullela Nageswara...
![CENVAT Credit on Inputs from 100% Export-Oriented-Unit Allowable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098506-cenvat-credit-taxscan.webp "CENVAT Credit on Inputs from 100% Export-Oriented-Unit Allowable: CESTAT [Read Order]")
![Time Barred SCN Beyond Statutory One-Year Period: CESTAT allows Cum-Duty Benefit and sets aside Time-Barred Excise Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098479-excise-duty-demand-taxscan.webp "Time Barred SCN Beyond Statutory One-Year Period: CESTAT allows Cum-Duty Benefit and sets aside Time-Barred Excise Demand [Read Order]")
![S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096861-section-113hi-customs-act-customs-act-entered-for-exportation-exportation-taxscan.webp "S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]")
![Mismatch Between Income Tax and ST-3 Returns: CESTAT Upholds Service Tax Demand for Unexplained Discrepancy [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096796-cestat-bangalore-service-tax-demand-income-tax-taxscan.webp "Mismatch Between Income Tax and ST-3 Returns: CESTAT Upholds Service Tax Demand for Unexplained Discrepancy [Read Order]")
Permanent Assignment of Film Copyrights and In-Film Branding Agreements Executed Before Oct 1, 2014 Are Not Taxable Under Service Tax: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the permanent transfer of film copyrights and in-film branding agreements executed before October...
![Permanent Assignment of Film Copyrights and In-Film Branding Agreements Executed Before Oct 1, 2014 Are Not Taxable Under Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096511-cestat-service-tax-film-branding-agreements-taxscan.webp "Permanent Assignment of Film Copyrights and In-Film Branding Agreements Executed Before Oct 1, 2014 Are Not Taxable Under Service Tax: CESTAT [Read Order]")
Relief to TVS Motor Company: CESTAT Allows Netting Off of Excess Excise Duty in Provisional Assessment, Remands Unjust Enrichment Issue [Read Order]
In a recent ruling, the Customs, Excise andService Tax Appellate Tribunal (CESTAT) allowed TVS Motor Company's appeal on the issue of netting off excess excise duty, but remanded the matter for a ...
![Relief to TVS Motor Company: CESTAT Allows Netting Off of Excess Excise Duty in Provisional Assessment, Remands Unjust Enrichment Issue [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/500x300_2095932-tvs-motor-cestat-excess-excise-duty-provisional-assessment-enrichment-issue-taxscan.webp "Relief to TVS Motor Company: CESTAT Allows Netting Off of Excess Excise Duty in Provisional Assessment, Remands Unjust Enrichment Issue [Read Order]")
Setback for MRF Ltd: CESTAT Rules Imported Rubber Attracts Additional Customs Duty Equal to Rubber Cess, Refund Denied [Read Order]
The Bangalore Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that imported natural rubber attracts additional customs duty equal to the rubber cess under the Rubber...
![Setback for MRF Ltd: CESTAT Rules Imported Rubber Attracts Additional Customs Duty Equal to Rubber Cess, Refund Denied [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/500x300_2095917-mrf-ltd-cestat-imported-rubber-customs-duty-rubber-cess-taxscan.webp "Setback for MRF Ltd: CESTAT Rules Imported Rubber Attracts Additional Customs Duty Equal to Rubber Cess, Refund Denied [Read Order]")
Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that training programs conducted for government departments can fall under the category of commercial ...
![Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094518-whatsapp-image-2025-10-07-at-103212-am.webp "Training for Government Agencies May Still Fall Under Commercial Coaching Depending on the Agreement: CESTAT [Read Order]")
Services Involving Accommodation Without Transport Cannot Be Taxed as Tour Operator Service: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that services involving accommodation without transportation cannot be classified as tour operator ...
![Services Involving Accommodation Without Transport Cannot Be Taxed as Tour Operator Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094504-tax-tour-service-taxscan.webp "Services Involving Accommodation Without Transport Cannot Be Taxed as Tour Operator Service: CESTAT [Read Order]")
Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) granted relief for BEML Ltd., holding that goods sold to industrial consumers were not liable for MRP-based ...
![Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093791-relief-for-beml-beml-cestat-cestat-holds-goods-sold-taxscan.webp "Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]")
Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]
In a recent case, the Karnataka High Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruling in favour of J K Tyre Industries and section 12B of Central Excise Act, 1944...
![Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085647-section-12b-central-excise-act-rule-7-in-applicable-provisional-assessment-karnataka-hc-cestat-j-k-tyre-industries-taxscan.webp "Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]")