![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]")
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...
![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/2025/10/22/250x150_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]](https://images.taxscan.in/h-upload/2025/10/21/250x150_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]](https://images.taxscan.in/h-upload/2025/10/16/250x150_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]](https://images.taxscan.in/h-upload/2025/10/16/250x150_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]")
Legal Uncertainty Over Service Tax Liability for Municipal Council Renting Out Properties: CESTAT Quashes Extended Limitation [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 when there is legal uncertainty or conflicting...
![Legal Uncertainty Over Service Tax Liability for Municipal Council Renting Out Properties: CESTAT Quashes Extended Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096869-service-tax-liability-taxscan.webp "Legal Uncertainty Over Service Tax Liability for Municipal Council Renting Out Properties: CESTAT Quashes Extended Limitation [Read Order]")
Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Education Cess and Secondary & Higher Education Cess were payable on the net service tax amount...
![Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096807-maruti-suzuki-taxscan.webp "Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]")
Relief to Fox International Channels Case: CESTAT Upholds dismissal of Appeal as Review Order is Time-Barred [Read Order]
Recently, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the dismissal of a Revenue Department appeal against Fox International Channel, affirming...
![Relief to Fox International Channels Case: CESTAT Upholds dismissal of Appeal as Review Order is Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096424-fox-international-channel-taxscan-2.webp "Relief to Fox International Channels Case: CESTAT Upholds dismissal of Appeal as Review Order is Time-Barred [Read Order]")
Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that services provided to Special Economic Zone (SEZ) units are not covered under Rule 6(3) of the...
![Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094667-services-sez-cestat-taxscan.webp "Services Provided to SEZ Units Not Covered Under Rule 6(3) of CCR, No Reversal of Credit Required: CESTAT [Read Order]")
Service Tax on Passenger Service Fee (PSF) Payable by Airport Authority, Not Airlines: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Passenger Service Fee (PSF) collected by airlines from passengers is a statutory levy, and service...
![Service Tax on Passenger Service Fee (PSF) Payable by Airport Authority, Not Airlines: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094676-airport-services.webp "Service Tax on Passenger Service Fee (PSF) Payable by Airport Authority, Not Airlines: CESTAT [Read Order]")
Rule 25(1) of Central Excise Applies Only for Removal or Accounting Violations, Not for Facilitation of Fake Credit: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalty under Rule 25(1) of the Central Excise Rules, 2002 applies only to cases involving removal...
![Rule 25(1) of Central Excise Applies Only for Removal or Accounting Violations, Not for Facilitation of Fake Credit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093772-fake-credit-penalty-taxscan.webp "Rule 25(1) of Central Excise Applies Only for Removal or Accounting Violations, Not for Facilitation of Fake Credit: CESTAT [Read Order]")
Telecom Operators Entitled to CENVAT Credit on Towers and Shelters as Capital Goods/Inputs: CESTAT in Bharti Airtel Case [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that telecom operators are entitled to avail CENVAT credit on towers and prefabricated shelters as...
![Telecom Operators Entitled to CENVAT Credit on Towers and Shelters as Capital Goods/Inputs: CESTAT in Bharti Airtel Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092227-bharti-airtel-taxscan.webp "Telecom Operators Entitled to CENVAT Credit on Towers and Shelters as Capital Goods/Inputs: CESTAT in Bharti Airtel Case [Read Order]")