![CESTAT Sets Aside ₹1,398 Crore CENVAT Credit Demand on Indian Oil Petronas on Limitation Grounds [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116470-cestat-sets-aside-1398-crore-cenvat-credit-demand-indian-oil-petronas-limitation-grounds-taxscan.webp "CESTAT Sets Aside ₹1,398 Crore CENVAT Credit Demand on Indian Oil Petronas on Limitation Grounds [Read Order]")
CESTAT Sets Aside ₹1,398 Crore CENVAT Credit Demand on Indian Oil Petronas on Limitation Grounds [Read Order]
The Chennai Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT), has allowed the appeal filed by Indian Oil Petronas, setting...
![Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/2116491-interpretation-cestat-rejects-revenue-attempt-reclassify-specific-goods-under-residuary-headings-taxscan.webp "Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]")
![No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114985-abetment-cestat-customs-penalty-cfo-taxscan.webp "No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]")
![CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113297-cvd-cestat-taxscan.jfif "CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]")
![CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113364-customs-duty-silk-fabric-imports-cestat-taxscan.jfif "CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]")
SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand against an Amway distributor since the Show Cause Notice (SCN) lacked clarity and...
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside rejection of excise duty refund claims on Domestic Tariff Area (DTA) supplies made to Special Economic ...
![DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113193-cestat-excise-refund-rejection-taxscan.jfif "DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]")
Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]
Relying on Supreme Court precedents, the tribunal held that once a demand is found to be time-barred, there is no occasion to examine the merits of the case. The Chennai Bench of the Customs,...
![Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113173-service-tax-demand-sub-contractor-cestat-taxscan.jfif "Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]")
Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a Service Tax demand and ruled that the leasing of containers from foreign companies did not...
![Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2113051-leasing-containers-overseas-lessor-supply-tangible-goods-cestat-sets-aside-service-tax-demand-taxscan.webp "Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]")
Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the revenue department’s appeal and held that statutory dues that are not included in an approved ...
![Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110539-approval-resolution-madras-hc-taxscan.webp "Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]")
Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that a CHA Manager cannot be penalized merely because signed blank Annexure-A forms were misused by a...
![Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/2111024-misuse-signed-blank-annexure-third-party-attract-liability-evidence-cestat-quashes-penalty-cha-manager-taxscan.webp "Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]")
Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside a duty demand raised by invoking the extended limitation period under the Customs Act, 1962, holding that...
![Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111684-duty-demand-dfia-imports-cestat-rules-extended-limitation-apply-bona-fide-transferee-taxscan.webp "Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]")