![Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110063-cestat-wacker-chemie-refund-denial-taxscan.webp "Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]")
Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ruled that services provided by an Indian subsidiary to its foreign group...
![Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110460-absence-time-limit-notification-allows-exemption-claim-taxscan.webp "Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]")
![Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110345-face-recognition-system-automatic-data-processing-machines-taxscan.webp "Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
CESTAT Erred in Ignoring Existing Deposits: Delhi HC Rules Deposits already with Customs Bar Dismissal of Appeals
The Delhi High Court has held that appeals cannot be dismissed for non-payment of pre-deposit when significant sums already lie with the Customs Department, ruling that such existing deposits...
Clearing Inputs as Such Is Not Trading: CESTAT Sets Aside ₹1 Crore CENVAT Demand on Exide Industries [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at Mumbai has set aside a demand of over ₹1 crore against Exide Industries Ltd., ruling that the company’s clearance of ...
![Clearing Inputs as Such Is Not Trading: CESTAT Sets Aside ₹1 Crore CENVAT Demand on Exide Industries [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109325-clearing-inputs-trading-cestat-cenvat-demand-exide-industries-taxscan.webp "Clearing Inputs as Such Is Not Trading: CESTAT Sets Aside ₹1 Crore CENVAT Demand on Exide Industries [Read Order]")
When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]
In a recent ruling, the Chhattisgarh High Court observed that when the Department itself accepts that no service tax liability exists, it cannot reject a refund of the amount deposited during ...
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]
The Gujarat High Court upheld the Ahmedabad bench Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which granted excise duty exemption to pre-laminated bagasse boards stating that ...
![Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109644-5.webp "Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]")
GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]
In the recent ruling, the Allahabad High Court refused to interfere with a show-cause notice issued under Section 73 of the CGST Act, 2017. It directed the petitioner to file a detailed reply...
![GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110354-gst-adjudicating-authority-examine-objections-scn-allahabad-hc-directs-reply-taxscan.webp "GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]")
NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]
Meta: NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax The Kolkata Bench of the Customs, Excise, and Service Tax...
![NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110181-construction-road-maintenance-taxscan.webp "NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]")