![CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Appeals-CESTAT-TAXSCAN.webp "CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]")
CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has abated two customs appeals following the death of the sole appellant,...
![CESTAT Rules CENVAT Credit Admissible on Business-Related Services such as Rent-a-Cab, Housekeeping, and Promotion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-CESTAT-Rules-CENVAT-Credit-CESTAT-taxscan.jpg "CESTAT Rules CENVAT Credit Admissible on Business-Related Services such as Rent-a-Cab, Housekeeping, and Promotion [Read Order]")
![Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Setback-Royal-Enfield-CESTAT-Rejects-Refund-Claim-SIPCOT-taxscan.jpg "Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]")
![Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Disregard-Country-Proper-Verification-CESTAT-Duty-Demand-TAXSCAN.jpeg "Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand [Read Order]")
![Stainless Steel Exporter Receives SCN 6 Years After Export: CESTAT quashes Proceedings as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Stainless-Steel-Exporter-SCN-Export-CESTAT-Proceedings-Time-Barred-taxscan.jpg "Stainless Steel Exporter Receives SCN 6 Years After Export: CESTAT quashes Proceedings as Time-Barred [Read Order]")
Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]
In a major setback to Royal Enfield, the Chennai Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that a refund of service tax is strictly bound by statutory time limit...
![Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-in-Filing-Service-Tax-Refund-Claim-Refund-is-Strictly-Bound-Statutory-Limit-CESTAT-Royal-Enfields-Appeal-taxscan.jpg "Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]")
![Airfare for Foreign Consultant Not Taxable under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Service-Tax-TDS-Amount-Consideration-of-Paid-Service-IPR-service-Management-Consultancy-service-CESTAT-taxscan.jpg "Airfare for Foreign Consultant Not Taxable under Service Tax: CESTAT [Read Order]")
Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that mere classification of income under "profit sharing" or "commission" in a taxpayer’s books of...
![Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-BAS-Service-Tax-taxscan.jpg "Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]")
Sales to Distributor Managed by Family Members Constitute Related Party Transaction: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that sales to a distributor managed by family members constituted a related party transaction and upheld...
![Sales to Distributor Managed by Family Members Constitute Related Party Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-Family-Members-Constitute-Party-Transaction-taxscan.jpg "Sales to Distributor Managed by Family Members Constitute Related Party Transaction: CESTAT [Read Order]")
No Service Tax Payable for Construction of Residential Complexes before July 2010: CESTAT Quashes Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on composite construction of residential complexes before July 1, 2010,...
![No Service Tax Payable for Construction of Residential Complexes before July 2010: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-tax-CESTAT-TAXSCAN.jpeg "No Service Tax Payable for Construction of Residential Complexes before July 2010: CESTAT Quashes Demand [Read Order]")
Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the margin earned on the sale and purchase of cargo space amounts to trading activity and is not...
![Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-not-leviable-Demand-confirmed-basis-Difference-between-Figures-Returns-Balance-Sheets-CESTAT-taxscan.jpg "Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]")
Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that once a resolution plan is approved by the National Company Law Tribunal ( NCLT ), creditors including...
![Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-Weekly-Round-Up-Weekly-Round-Up-CESTAT-taxscan-1.jpg "Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]")