![Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101888-permanent-assignment-commercial-space-right-on-leasehold-land-lease-cestat-service-tax-demand-taxscan.webp "Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]")
Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the permanent assignment of commercial space...
![Extended Limitation Period Not Invocable when Service Tax Demand Based on Differences in Audit Records: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100072-extended-limitaion-period-taxscan.webp "Extended Limitation Period Not Invocable when Service Tax Demand Based on Differences in Audit Records: CESTAT [Read Order]")
![Service Tax Demand Notice without Category-Wise Quantification void ab Initio: CESTAT sets Aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100066-service-tax-demand-taxscan.webp "Service Tax Demand Notice without Category-Wise Quantification void ab Initio: CESTAT sets Aside Order [Read Order]")
![Trade, Cash, Turnover, and Other Discounts Actually Passed on to Buyers are Permissible Deductions in Excise Valuation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098642-trade-cash-turnover-excise-valuation-cestat-taxscan.webp "Trade, Cash, Turnover, and Other Discounts Actually Passed on to Buyers are Permissible Deductions in Excise Valuation: CESTAT [Read Order]")
![SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098251-scn-taxscan.webp "SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]")
Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that once the Assistant Collector has approved the ex-factory price list, the department cannot reopen...
![Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098235-reassessment-taxscan.webp "Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]")
Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a demand for excise duty and penalty, ruling that allegations of clandestine removal of goods cannot be...
![Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097528-clandestine-removal-accounting-errors-cestat-excise-duty-demand-evidence-taxscan.webp "Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]")
CESTAT Classifies “Noil Silk Fabrics” under Natural Silk Fabrics, Rejects Department’s Classification under CTH 5007 1000 [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that silk fabrics supplied by Lucky Goldstar Co. Ltd. were correctly classifiable as “Natural Silk...
![CESTAT Classifies “Noil Silk Fabrics” under Natural Silk Fabrics, Rejects Department’s Classification under CTH 5007 1000 [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097325-cestat-noil-silk-fabrics-natural-silk-fabrics-taxscan.webp "CESTAT Classifies “Noil Silk Fabrics” under Natural Silk Fabrics, Rejects Department’s Classification under CTH 5007 1000 [Read Order]")
Customs Broker Not Liable for Exporters’ Fraudulent Activities If Documents Were Verified and Actions Taken in Good Faith: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a customs broker cannot be held liable for fraudulent activities committed by exporters if the broker...
![Customs Broker Not Liable for Exporters’ Fraudulent Activities If Documents Were Verified and Actions Taken in Good Faith: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094815-customs-broker-liability-cestat-customs-broker-ruling-export-fraud-case-cestat-customs-brokers-licensing-regulations.webp "Customs Broker Not Liable for Exporters’ Fraudulent Activities If Documents Were Verified and Actions Taken in Good Faith: CESTAT [Read Order]")
Revenue cannot Question Economic Viability of making use of Low Grade Sponge Iron for the manufacture of High grade Sponge Iron : CESTAT allows CENVAT Credit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ),Bench Kolkata, in its recent decision has held that the Revenue authorities cannot question the economic viability or business...
![Revenue cannot Question Economic Viability of making use of Low Grade Sponge Iron for the manufacture of High grade Sponge Iron : CESTAT allows CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094539-revenue-iron-manufacture-cestat-cenvat-credit-taxscan.webp "Revenue cannot Question Economic Viability of making use of Low Grade Sponge Iron for the manufacture of High grade Sponge Iron : CESTAT allows CENVAT Credit [Read Order]")
CBEC’s 2016 Circular Clarifying Classification of Micronutrients and PGRs is Prospective: CESTAT Sets Aside Excise Duty Demands [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the CBEC Circular issued in 2016 clarifying the classification of micronutrients and plant growth ...
![CBEC’s 2016 Circular Clarifying Classification of Micronutrients and PGRs is Prospective: CESTAT Sets Aside Excise Duty Demands [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094396-cbec-2016-pgr-cestat-excise-duty-demands-taxscan.webp "CBEC’s 2016 Circular Clarifying Classification of Micronutrients and PGRs is Prospective: CESTAT Sets Aside Excise Duty Demands [Read Order]")
Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that micronutrient-based products used to improve soil fertility and supplement nutrients are fertilizers...
![Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094398-cestat-kolkata-cestat-rules-excise-duty-taxscan.webp "Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]")