![CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Excise-and-Customs-CESTAT-judgments-CESTAT-tax-news-TAXSCAN.jpg "CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]")
CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]
This weekly round-up analytically summarizes the key stories related to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) reported at...
![“Quick Lime” Properly classifiable under Harmonized System (HS) code for quicklime: CESTAT rules in Favour of Jindal Stainless Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Quick-Lime-CESTAT-CESTAT-Hyderabad-Jindal-Stainless-Ltd-CESTAT-on-Quicklime-HS-Code-TAXSCAN.jpg "“Quick Lime” Properly classifiable under Harmonized System (HS) code for quicklime: CESTAT rules in Favour of Jindal Stainless Ltd [Read Order]")
![Service Tax Liability on Construction Services: CESTAT Orders Recalculation Over Misclassification and Evidentiary Gaps [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Service-Tax-Liability-Construction-Services-CESTAT-CESTAT-Orders-CESTAT-Hyderabad-Evidentiary-Gaps-tax-liability-service-tax-taxscan.jpg "Service Tax Liability on Construction Services: CESTAT Orders Recalculation Over Misclassification and Evidentiary Gaps [Read Order]")
![Non Payment of Service Tax for Mining Service: CESTAT Upholds Invocation of Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/mining-service-service-tax.jpg "Non Payment of Service Tax for Mining Service: CESTAT Upholds Invocation of Extended Period [Read Order]")
![Mere use of lubricants, consumables in relation to Dam Construction work cannot be considered as WCS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Hyderabad-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Work-Contract-Service-Dam-Construction-taxscan.jpg "Mere use of lubricants, consumables in relation to Dam Construction work cannot be considered as WCS: CESTAT [Read Order]")
No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]
In an important ruling, the Hyderabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) held that service tax exemption is unavailable to subcontractors for site formation...
![No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/No-Service-Tax-Exemption-Subcontractor-activity-Site-formation-construction-dam-Post-Negative-List-Regime-CESTAT-taxscan.jpg "No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]")
CESTAT remands Issue on Exclusions made for Determining ‘Export Turnover on the Services’ applying Formula A, Rules in favour of HSBC Electronic [Read Order]
The Hyderabad bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) in a recent ruling in favour of HSBC Electronic Data processing (India ) Ltd. remanded the issue on Exclusions...
![CESTAT remands Issue on Exclusions made for Determining ‘Export Turnover on the Services’ applying Formula A, Rules in favour of HSBC Electronic [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Hyderabad-HSBC-Export-Turnover-on-the-Services-Taxscan.jpg "CESTAT remands Issue on Exclusions made for Determining ‘Export Turnover on the Services’ applying Formula A, Rules in favour of HSBC Electronic [Read Order]")
Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTAT Partially Remands Matter for Further Document Submission [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) partially remanded the matter concerning refund claims for unutilized CENVAT credit which had been rejected...
![Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTAT Partially Remands Matter for Further Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Over-Lack-of-Input-output-Nexus-CENVAT-Credit-taxscan.jpg "Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTAT Partially Remands Matter for Further Document Submission [Read Order]")
TATA Steel Took Over Bhushan Steel: CESTAT Clarifies Appeals Are Abated Post RP Approval By NCLT Under IBC, It Becomes Functus Officio [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) clarified that appeals abate and the tribunal becomes functus officio ( devoid of authority ) once a...
![TATA Steel Took Over Bhushan Steel: CESTAT Clarifies Appeals Are Abated Post RP Approval By NCLT Under IBC, It Becomes Functus Officio [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/TATA-Steel-Bhushan-Steel-Appeals-abated-taxscan.jpg "TATA Steel Took Over Bhushan Steel: CESTAT Clarifies Appeals Are Abated Post RP Approval By NCLT Under IBC, It Becomes Functus Officio [Read Order]")
Excess Duty Payment cannot be Treated as Deposit: CESTAT upholds Time-Barred Refund Rejection [Read Order]
In a recent ruling, the Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal held that the excess duty payment could not be treated as a deposit and upheld the decision of the...
![Excess Duty Payment cannot be Treated as Deposit: CESTAT upholds Time-Barred Refund Rejection [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Hyderabad-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Excess-Duty-Payment-Taxscan.jpeg "Excess Duty Payment cannot be Treated as Deposit: CESTAT upholds Time-Barred Refund Rejection [Read Order]")
Customs Dept. claimed Imported Cashews as "Raw": CESTAT Remands Classification Dispute Citing Ambiguous Test Report [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) remanded a classification dispute, citing ambiguities in the test report used by the Customs Department to...
![Customs Dept. claimed Imported Cashews as Raw: CESTAT Remands Classification Dispute Citing Ambiguous Test Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Hyderabad-Customs-Cashew-nuts-claims-under-custom-department-TAXSCAN.jpg "Customs Dept. claimed Imported Cashews as Raw: CESTAT Remands Classification Dispute Citing Ambiguous Test Report [Read Order]")
![CESTAT quashes SCN and Order demanding Service Tax on Works Contract [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-SCN-and-Order-demanding-Service-Tax-on-Works-Contract-TAXSCAN.jpg "CESTAT quashes SCN and Order demanding Service Tax on Works Contract [Read Order]")