![Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110266-relevant-date-limitation-customs-act-provisional-assessment-cestat-taxscan.webp "Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]")
'Relevant Date' for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the "relevant date" for the purpose of limitation...
![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]")
![Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108590-cestat-taxscan.jfif "Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]")
![Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/250x150_2109149-service-tax-refund-cestat-taxscan.jfif "Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]")
![Dilution and Repacking of Seaweed Extract Not Amounting to Manufacture: CESTAT Holds Excise Demand Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107791-seaweed-extract-not-amounting-to-manufacture-cestat-taxscan.webp "Dilution and Repacking of Seaweed Extract Not Amounting to Manufacture: CESTAT Holds Excise Demand Unsustainable [Read Order]")
Recovery u/s 11A is Unjustified as Refund Orders Had Attained Finality Without Appeal: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Revenue Department cannot invoke Section 11A of the Central Excise Act, 1944 to recover an...
![Recovery u/s 11A is Unjustified as Refund Orders Had Attained Finality Without Appeal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107068-refund-recovery-proceedings-taxscan.webp "Recovery u/s 11A is Unjustified as Refund Orders Had Attained Finality Without Appeal: CESTAT [Read Order]")
Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that the sharing of expenses between group companies for events organized outside India did not ...
![Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106930-cestat-taxscan.webp "Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]")
Commissioner's Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed the excise duty demand and ruled that the allegation of non-manufacture based on a third-party ...
![Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106916-cestat-chandigarh-toll-barrier-receipts-evidence-taxscan.webp "Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]")
Extended Period Not Invokable: CESTAT Rules Constitutional Validity of 'Renting of Immovable Property' Levy is Still Pending Before SC [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the extended period of limitation cannot be invoked in cases involving the "Renting of Immovable ...
![Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106703-0fd93a7c-1912-4bc4-a80f-34076556d195.webp "Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]")
Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that Education Cess and Secondary & Higher Education Cess are in the nature of a surcharge and ...
![Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106688-education-cess-surcharge-clearances-dta-cestat-taxscan.webp "Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]")
CESTAT Quashes Customs Broker Licence Suspension, Holding No Mens Rea or Procedural Lapse Proven [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the suspension of the Customs Broker Licence of Karan Logistics, holding that no mens rea, collusion,...
![CESTAT Quashes Customs Broker Licence Suspension, Holding No Mens Rea or Procedural Lapse Proven [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107300-cestat-chandigarh-customs-broker-licence-taxscan.webp "CESTAT Quashes Customs Broker Licence Suspension, Holding No Mens Rea or Procedural Lapse Proven [Read Order]")
CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of unutilized CENVAT credit cannot be denied merely on the procedural ground that ...
![CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107036-cestat-cenvat-taxscan.webp "CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]")