![Extended Period of Limitation Not Invokable when Dept Had Full Knowledge: CESTAT Sets aside Rs. 33.78cr demand of Duty & Interest on Sun Home Appliances [Read Order]](https://images.taxscan.in/h-upload/2026/05/08/2135944-cestat-new-delhi-extended-limitation-period-cestat-sun-home-appliances-sun-home-appliances-case-taxscan.webp "Extended Period of Limitation Not Invokable when Dept Had Full Knowledge: CESTAT Sets aside Rs. 33.78cr demand of Duty & Interest on Sun Home Appliances [Read Order]")
Extended Period of Limitation Not Invokable when Dept Had Full Knowledge: CESTAT Sets aside Rs. 33.78cr demand of Duty & Interest on Sun Home Appliances [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has allowed the appeals by setting aside the Central...
![Bluetooth Chip Does Not Transform Earphones into “Data Transmission Machines”: CESTAT Directs CTI 8518 Classification for Higher Customs Duty [Read Order]](https://images.taxscan.in/h-upload/2026/05/07/2135840-bluetooth-chip-does-not-transform-earphonesjpg.webp "Bluetooth Chip Does Not Transform Earphones into “Data Transmission Machines”: CESTAT Directs CTI 8518 Classification for Higher Customs Duty [Read Order]")
![Goods were not Confiscated only Penalized in violation of Rule 26 of Central Excise Rules: CESTAT sets aside order [Read Order]](https://images.taxscan.in/h-upload/2026/05/06/2135684-goods-were-not-confiscatedjpg.webp "Goods were not Confiscated only Penalized in violation of Rule 26 of Central Excise Rules: CESTAT sets aside order [Read Order]")
![ABS Components Suitable for Use in Motor Vehicles: CESTAT Denies Concessional Customs Duty [Read Order]](https://images.taxscan.in/h-upload/2026/05/02/2135201-abs-components-motor-vehicles-cestat-concessional-customs-duty-taxscan.webp "ABS Components Suitable for Use in Motor Vehicles: CESTAT Denies Concessional Customs Duty [Read Order]")
![Knitted fabric polyester with spandex only 7% more than declared, does not warrant Confiscation: CESTAT partly allows Customs appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/30/2135070-knitted-fabric-polyester-with-spandex-only-7-more-than-declared-does-not-warrant-confiscation-site-imagejpg.webp "Knitted fabric polyester with spandex only 7% more than declared, does not warrant Confiscation: CESTAT partly allows Customs appeal [Read Order]")
Non-declaration of Service by Recovery Agent liable to be taxed with interest and penalty: CESTAT rejects appeal, cites lack of Evidence [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), New Delhi Bench, held that non-declaration of service by a recovery agency is liable to be taxed with interest and penalty. The appeal...
![Non-declaration of Service by Recovery Agent liable to be taxed with interest and penalty: CESTAT rejects appeal, cites lack of Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/04/30/2135044-evidencejpg.webp "Non-declaration of Service by Recovery Agent liable to be taxed with interest and penalty: CESTAT rejects appeal, cites lack of Evidence [Read Order]")
![Rent-a-Cab Services Used for Business Purposes Eligible for Credit: CESTAT Sets Aside Demand [Read Order]](https://images.taxscan.in/h-upload/2026/04/29/2134981-rent-a-cab-services-used-for-business-purposes-eligible-for-credit-site-imagejpg.webp "Rent-a-Cab Services Used for Business Purposes Eligible for Credit: CESTAT Sets Aside Demand [Read Order]")
Refund of License Fees is Not 'Consideration' for Service: CESTAT Sets Aside Demand Under Section 66E [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the demand for service tax raised under Section 66E regarding the refund of license fees. Holding that...
![Refund of License Fees is Not Consideration for Service: CESTAT Sets Aside Demand Under Section 66E [Read Order]](https://images.taxscan.in/h-upload/2026/04/29/2134962-refund-of-license-fees-is-not-consideration-for-service-cestat-sets-aside-demand-under-section-66e-site-imagejpg.webp "Refund of License Fees is Not Consideration for Service: CESTAT Sets Aside Demand Under Section 66E [Read Order]")
Group Health Insurance & Guest House Services are 'Input Services': CESTAT Overrules Department's Denial of Cenvat Credit [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed CENVAT credit on Group Health Insurance and guest house services, overturning the Department’s denial of...
![Group Health Insurance & Guest House Services are Input Services: CESTAT Overrules Departments Denial of Cenvat Credit [Read Order]](https://images.taxscan.in/h-upload/2026/04/29/2134976-cestat-new-delhi-health-insurance-cestat-input-services-guest-house-services-cenvat-credit-taxscan.webp "Group Health Insurance & Guest House Services are Input Services: CESTAT Overrules Departments Denial of Cenvat Credit [Read Order]")
If Procedure u/s 9D of CEA is not followed, Statements u/s 14 cannot be admitted: CESTAT rules on Relevancy of statements under certain circumstances [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), New Delhi Bench, decided on Section 9D of the Customs Excise Act (CEA), 1944 namely the relevancy of statements under certain...
![If Procedure u/s 9D of CEA is not followed, Statements u/s 14 cannot be admitted: CESTAT rules on Relevancy of statements under certain circumstances [Read Order]](https://images.taxscan.in/h-upload/2026/04/28/2134848-cestat-rules-on-relevancy-of-statements-under-certain-circumstancesjpg.webp "If Procedure u/s 9D of CEA is not followed, Statements u/s 14 cannot be admitted: CESTAT rules on Relevancy of statements under certain circumstances [Read Order]")
Indirect Input Services for Manufacture of Final Products also Eligible for CENVAT Credit: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench, allowed an appeal wherein it was held that indirect input services for manufacture of final products are also...
![Indirect Input Services for Manufacture of Final Products also Eligible for CENVAT Credit: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/27/2134668-appeal1jpg.webp "Indirect Input Services for Manufacture of Final Products also Eligible for CENVAT Credit: CESTAT Allows Appeal [Read Order]")
CESTAT Rejects ₹30.31 Lakh Service Tax Refund Claim of Airports Authority of India citing Limitation [Read Order]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dismissed the Airports Authority of India’s (AAI) appeal seeking a refund of ₹30.31 lakh in service tax,...
![CESTAT Rejects ₹30.31 Lakh Service Tax Refund Claim of Airports Authority of India citing Limitation [Read Order]](https://images.taxscan.in/h-upload/2026/04/24/2134362-cestat-rejects-3031-lakh-service-tax-refund-claim-of-airports-authority-of-india-citing-limitationjpg.webp "CESTAT Rejects ₹30.31 Lakh Service Tax Refund Claim of Airports Authority of India citing Limitation [Read Order]")