![University Entitled to SSI Exemption on Renting of Immovable Services when Aggregate Income is Below ₹10 Lakh: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SSI-Exemption-CESTAT-taxscan.jpg "University Entitled to SSI Exemption on Renting of Immovable Services when Aggregate Income is Below ₹10 Lakh: CESTAT [Read Order]")
University Entitled to SSI Exemption on Renting of Immovable Services when Aggregate Income is Below ₹10 Lakh: CESTAT [Read Order]
In a recent decision on the tax exemption entitlements of educational institutions, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )...
![Affiliation Fees Collected by University from 2012- 2016 Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-tax.jpg "Affiliation Fees Collected by University from 2012- 2016 Exempted from Service Tax: CESTAT [Read Order]")
![Importer’s Admission on Undervaluation of Goods Does not Absolve Customs from Verification before Redetermining Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-duty-1.jpg "Importer’s Admission on Undervaluation of Goods Does not Absolve Customs from Verification before Redetermining Value: CESTAT [Read Order]")
![Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-138C-Customs-Act-TAXSCAN.jpg "Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]")
![CVD and SAD Paid Post-GST Eligible for CENVAT Credit Under Earlier Regime: CESTAT Allows Cash Refund u/s 142(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Cash-Refund-CESTAT-taxscan.jpg "CVD and SAD Paid Post-GST Eligible for CENVAT Credit Under Earlier Regime: CESTAT Allows Cash Refund u/s 142(3) [Read Order]")
Cement Cleared in Packaged Form with RSP Qualifies for Concessional Duty under Notification, Irrespective of Buyer: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that cement cleared in packaged form with a declared retail sale price (RSP) qualifies for...
![Cement Cleared in Packaged Form with RSP Qualifies for Concessional Duty under Notification, Irrespective of Buyer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/cement-1.jpg "Cement Cleared in Packaged Form with RSP Qualifies for Concessional Duty under Notification, Irrespective of Buyer: CESTAT [Read Order]")
Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importer's Premises: CESTAT [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that a customs broker cannot be penalized under Section 114AA of the Customs Act for simply neglecting to...
![Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importers Premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-114AA-Customs-Act-TAXSCAN.jpg "Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importers Premises: CESTAT [Read Order]")
Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that statements recorded during investigation cannot be relied upon to confirm demands unless...
![Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-9D-of-Central-Excise-Act-TAXSCAN.jpg "Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]")
'Limitation Not Applicable to Pre-Deposit Refunds': CESTAT Orders 12% Interest from Date of Deposit [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)Â held that the time limitation under Section 11B of the Central Excise Act, 1944, does not apply to refund...
![Limitation Not Applicable to Pre-Deposit Refunds: CESTAT Orders 12% Interest from Date of Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CBIC-Refund-Integrated-Tax-Paid-Goods-Services-exported-Except-Class-taxscan.jpg "Limitation Not Applicable to Pre-Deposit Refunds: CESTAT Orders 12% Interest from Date of Deposit [Read Order]")
Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]
In a recent decision, the New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Form 26AS served as a reliable source to establish the commission taxable...
![Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Form-26AS-Income-in-lieu-Real-Estate-Agency-Service-Tax-Demands-CESTAT-taxscan.jpg "Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]")
![CESTAT WEEKLY ROUND-UP [Apr 16 to Apr 23, 2025]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-WEEKLY-ROUND-UP-WEEKLY-ROUND-UP-taxscan.jpg "CESTAT WEEKLY ROUND-UP [Apr 16 to Apr 23, 2025]")
![Service Tax Not Applicable on Buying or Selling of Space in Print Media: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-New-Delhi-Service-Tax-Service-tax-on-print-media-TAXSCAN.jpg "Service Tax Not Applicable on Buying or Selling of Space in Print Media: CESTAT [Read Order]")