Complete Case Digest on Pre-Deposits under Customs, Excise, and Service Tax Cases
A pre-deposit is an advance payment required before initiating certain legal or administrative processes. Its primary purpose is to safeguard revenue...
![Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-05-at-12.15.29-PM.jpeg "Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]")
![Construction Activities not proven as Non-Commercial; CESTAT dismisses Service Tax Refund Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Dismisses-Service-Tax-Construction-Activities-Service-Tax-Refund-Appeal-taxscan.jpg "Construction Activities not proven as Non-Commercial; CESTAT dismisses Service Tax Refund Appeal [Read Order]")
![Race Track is “Road” but without Access to Public: CESTAT denies Service Tax Exemption on Construction of Race Track [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Service-tax-Service-tax-exemption-Race-Track-Construction-of-Race-Track-taxscan.jpg "Race Track is “Road” but without Access to Public: CESTAT denies Service Tax Exemption on Construction of Race Track [Read Order]")
CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]
The CESTAT ( Customs Excise and Service Tax Appellate Tribunal ) decided that using discounts across different car models is not allowed, based on Tata Motors Ltd ruling. They sided with the revenue...
![CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Excise-Demand-Cross-Model-Discount-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "CESTAT declares Cross-Model Discount Utilisation Inadmissible, Rules in Favour of Toyota Ltd due to Time-Barred Excise Demand [Read Order]")
![Customs Broker License Revocation Does Not Stop Dept. from Penalty Inquiry: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Delhi-High-Court-Delhi-HC-Justice-Yashwant-Varma-Justice-Ravinder-Dudeja-Penalty-taxscan.jpg "Customs Broker License Revocation Does Not Stop Dept. from Penalty Inquiry: Delhi HC [Read Order]")
Suspension of Customs Broker License Invalid under CBLR 2018: Delhi High Court sets aside CESTAT Order [Read Order]
The Delhi High Court invalidated the suspension of the Customs Broker license and set aside the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) order on the grounds that suspension...
![Suspension of Customs Broker License Invalid under CBLR 2018: Delhi High Court sets aside CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Delhi-High-Court-CBLR-Suspension-of-Customs-Broker-License-Customs-Broker-License-Customs-Broker-TAXSCAN.jpg "Suspension of Customs Broker License Invalid under CBLR 2018: Delhi High Court sets aside CESTAT Order [Read Order]")
Relief to Oriental Insurance: CESTAT Quashes Service Tax Demand on Auxiliary Service & Short Account of Insurance Premium Income [Read Order]
In a ruling related to Oriental Insurance Company, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has quashed the service tax demand on insurance auxiliary services...
![Relief to Oriental Insurance: CESTAT Quashes Service Tax Demand on Auxiliary Service & Short Account of Insurance Premium Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Service-Tax-Demand-Auxiliary-Service-Insurance-Premium-Income-Oriental-Insurance-taxscan.jpg "Relief to Oriental Insurance: CESTAT Quashes Service Tax Demand on Auxiliary Service & Short Account of Insurance Premium Income [Read Order]")
![CESTAT Allows Customs Duty Exemption on Samsung India on Imported IC-Codecs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Allows-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Samsung-India-Samsung-customs-duty-exemption-case-of-Samsung-India-taxscan.jpg "CESTAT Allows Customs Duty Exemption on Samsung India on Imported IC-Codecs [Read Order]")
Appellant Entitled to Interest on GST Refund for Amount Deposited during Investigation u/s 35EE of Central Excise Act: CESTAT allows Appeal [Read Order]
The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), has allowed the appeal granting interest on the refundable amount of Rs. 50,00,000 to the appellant from the...
![Appellant Entitled to Interest on GST Refund for Amount Deposited during Investigation u/s 35EE of Central Excise Act: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-GST-Refund-Interest-on-GST-Refund-Section-35EE-of-Central-Excise-Act-Taxscan.jpeg "Appellant Entitled to Interest on GST Refund for Amount Deposited during Investigation u/s 35EE of Central Excise Act: CESTAT allows Appeal [Read Order]")