![Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126792-unverified-statementsjpg.webp "Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]")
Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench, has set aside a penalty of ₹50 lakh under the Customs Act 1962,...
![SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126629-scnjpg-1.webp "SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]")
![Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126632-commercial-activityjpg.webp "Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]")
![Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126619-excise-duty-on-royalty-confirmed-only-for-normal-period-taxscan.webp "Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]")
![Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126613-due-to-improper-investigation-details-of-service-not-rendered-taxscan.webp "Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]")
Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the buyers cannot be said to be related persons or inter-connected undertakings under Section 4 of the Central...
![Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126631-share-holdingjpg.webp "Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]")
![CESTAT Directs Officials to Complete AI & Cyber Security Courses by 31 March 2026 [Read Circular]](https://images.taxscan.in/h-upload/2026/02/20/2126523-cestat-14jpg.webp "CESTAT Directs Officials to Complete AI & Cyber Security Courses by 31 March 2026 [Read Circular]")
Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench, allowed an appeal by a worker who undertook fabrication work. The rationale behind the decision was that the work order did not...
![Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126478-service-tax-not-applicable-6jpg.webp "Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]")
Penalty Remains Unsustainable In Absence Of Proof of Knowledge of Fraudulent CENVAT Credit: CESTAT [Read Order]
CESTAT reiterates that penal liability under excise law requires proof of conscious knowledge or involvement in fraudulent CENVAT credit practices. The CESTAT has reserved penalties imposed...
![Penalty Remains Unsustainable In Absence Of Proof of Knowledge of Fraudulent CENVAT Credit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126469-absence-of-proof-of-knowledge-of-fraudulent-cenvat-credit.webp "Penalty Remains Unsustainable In Absence Of Proof of Knowledge of Fraudulent CENVAT Credit: CESTAT [Read Order]")
IICT Not Liable for Service Tax for Availing Consultation and Opinion from Designated Individuals: CESTAT [Read Order]
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench, held that Indian Institute of Chemical Technology is not liable to pay service tax on consultation and opinion received...
![IICT Not Liable for Service Tax for Availing Consultation and Opinion from Designated Individuals: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126026-iict-not-liable-for-service-tax-for-availing-consultation-and-opinion-from-designated-individuals-cestat.webp "IICT Not Liable for Service Tax for Availing Consultation and Opinion from Designated Individuals: CESTAT [Read Order]")
Unauthenticated Electronic Data And Private Records Cannot Prove Clandestine Removal: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that unauthenticated electronic data and private records in the absence of independent verification cannot by themselves prove...
![Unauthenticated Electronic Data And Private Records Cannot Prove Clandestine Removal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126019-unauthenticated-electronic-data-private-records-prove-clandestine-removal-cestat.webp "Unauthenticated Electronic Data And Private Records Cannot Prove Clandestine Removal: CESTAT [Read Order]")