![Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101289-cestat-chandigarh-services-by-himuda-himuda-as-governmental-authority-taxscan.webp "Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]")
Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh Bench has ruled in favour of the Himachal Pradesh Housing and Urban...
![No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101286-cestat-chandigarh-himuda-service-tax-taxscan.webp "No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]")
![Governmental Authorities Not ‘Business Entities’: CESTAT Rules HIMUDA Not Liable under RCM for Legal Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101298-rcm-cestat-chandigarh-cestat-rules-taxscan.webp "Governmental Authorities Not ‘Business Entities’: CESTAT Rules HIMUDA Not Liable under RCM for Legal Services [Read Order]")
![CESTAT Sets aside Service Tax Demand on Contractor, Citing Bona Fide Belief to Bar Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100776-cestat-service-tax-demand-bona-fide-belief-extended-period-taxscan.webp "CESTAT Sets aside Service Tax Demand on Contractor, Citing Bona Fide Belief to Bar Extended Period [Read Order]")
![Service Tax on Renting of Immovable Property: CESTAT Holds Demand Time-Barred Amid Conflicting Judicial Views [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100397-service-tax-immovable-property-cestat-conflicting-judicial-views-taxscan.webp "Service Tax on Renting of Immovable Property: CESTAT Holds Demand Time-Barred Amid Conflicting Judicial Views [Read Order]")
Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an assessee who has not opted for provisional assessment is not entitled to claim a refund of...
![Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099773-taxpayer-refund-excess-excise-duty-cestat-taxscan.webp "Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]")
Employee Welfare Expenses Forming Part of HR Policy Eligible for CENVAT Credit: CESTAT in SBI Cards Case [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that employee welfare expenses forming part of a company’s HR policy are eligible for CENVAT credit. ...
![Employee Welfare Expenses Forming Part of HR Policy Eligible for CENVAT Credit: CESTAT in SBI Cards Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099744-employee-welfare-expenses-hr-policy-eligible-cenvat-credit-cestat-sbi-cards-case-taxscan.webp "Employee Welfare Expenses Forming Part of HR Policy Eligible for CENVAT Credit: CESTAT in SBI Cards Case [Read Order]")
Semi Conductor Laboratory Not a Business Entity, Not Liable to Pay Service Tax on CISF Security Services: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Semi Conductor Laboratory (SCL) is not a business entity and is not liable to pay service tax on...
![Semi Conductor Laboratory Not a Business Entity, Not Liable to Pay Service Tax on CISF Security Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099128-cisf-security-taxscan.webp "Semi Conductor Laboratory Not a Business Entity, Not Liable to Pay Service Tax on CISF Security Services: CESTAT [Read Order]")
Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that subscription and membership fees paid by Indian Acrylic Limited to foreign associations did not...
![Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098693-indian-acrylic-limited-taxscan.webp "Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]")
Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the process of battery charging, filling, and packaging undertaken by M/s Eliza Power Industries...
![Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097130-battery-charging-filling-packaging-taxscan.webp "Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]")
CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that CENVAT credit reversal under Rule 3(5B) of the CENVAT Credit Rules, 2004, is not required for...
![CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097128-cenvat-credit-sub-assemblies-scrapped-manufacturing-cestat-taxscan.webp "CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]")