Traffic Police Not a “Person” Under Service Tax Law Before 2012: CESTAT Rules No Service Tax on Crane Hire [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the hiring of...
![No Confiscation Without Authority: CESTAT Rules DRI and Customs Cannot Invalidate BRCs or DEPB Scrips Without DGFT or RBI Action [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083779-confiscation-without-authority-cestat-dri-customs-brcs-depb-scrips-dgft-rbi-action-taxscan.webp "No Confiscation Without Authority: CESTAT Rules DRI and Customs Cannot Invalidate BRCs or DEPB Scrips Without DGFT or RBI Action [Read Order]")
![CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083523-mining-service-service-tax.webp "CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]")
![Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083521-dry-dates-taxscan.webp "Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]")
![CESTAT Upholds Assessee’s Right to Cenvat Credit on Commission Paid for Flat Sales, Explanation to Rule 2(l) Held Declaratory [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2082902-cenvat-credit-printing-machine-cylinders-taxscan-1.webp "CESTAT Upholds Assessee’s Right to Cenvat Credit on Commission Paid for Flat Sales, Explanation to Rule 2(l) Held Declaratory [Read Order]")
Coal Loading and Transport Classified as Goods Transportation, Not Cargo Handling: CESTAT Upholds Commissioner’s Order [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the Department’s appeal and upheld the Commissioner (Appeals)’s order holding that coal loading...
![Coal Loading and Transport Classified as Goods Transportation, Not Cargo Handling: CESTAT Upholds Commissioner’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082896-coal-coal-loading-and-transport-goods-transportation-cargo-handling-taxscan.webp "Coal Loading and Transport Classified as Goods Transportation, Not Cargo Handling: CESTAT Upholds Commissioner’s Order [Read Order]")
CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]
The New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has confirmed the penalty on Combine Trading Company and its associated individuals for under-valuation and the use of...
![CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082911-penalty-combine-trading-taxscan.webp "CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]")
Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that curtain wall glazing constructed on site and permanently affixed becomes immovable...
![Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082867-cestat-new-delhi-curtain-wall-glazing-immovable-property-taxscan.webp "Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]")
Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the adjustment of refund against a disputed penalty, ruling that revenue cannot deny refund on...
![Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082172-refund-cestat-refund-interest-taxscan.webp "Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]")
Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has remanded the matter involving M/s CMS Computers Ltd. for verification, after observing that the...
![Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081807-cestat-obligation-taxscan.webp "Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]")
![CESTAT confirms Excise Exemption for Henna Paste Containing Oils [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081541-cestat-excise-exemption-henna-paste-henna-paste-containing-oils-taxscan.webp "CESTAT confirms Excise Exemption for Henna Paste Containing Oils [Read Order]")
Failure to Verify Importer’s Credentials and Mis-declaration of Goods: CESTAT Upholds Revocation of Customs Broker License [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a customs broker’s license can be revoked when the broker fails to verify the importer’s credentials...
![Failure to Verify Importer’s Credentials and Mis-declaration of Goods: CESTAT Upholds Revocation of Customs Broker License [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081363-failure-verify-importers-credentials-mis-declaration-of-goods-cestat-revocation-of-customs-broker-license-taxscan.webp "Failure to Verify Importer’s Credentials and Mis-declaration of Goods: CESTAT Upholds Revocation of Customs Broker License [Read Order]")