![CAs Certificate on Excess Payment Under Scrutiny: CESTAT Remands Service Tax Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2026/03/05/2127895-ca-certifcatejpg.webp "CAs Certificate on Excess Payment Under Scrutiny: CESTAT Remands Service Tax Refund Claim [Read Order]")
CA's Certificate on Excess Payment Under Scrutiny: CESTAT Remands Service Tax Refund Claim [Read Order]
In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has remanded a refund dispute, directing the...
![Service Tax Exemption for Services to Diplomatic Missions: Delhi HC upholds CESTAT’s Direction to Verify MEA Certificates [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127557-delhi-high-court-mea-cestat-service-tax-exemption-diplomatic-missions-ministry-of-external-affairs-mea-certificates-taxscan.webp "Service Tax Exemption for Services to Diplomatic Missions: Delhi HC upholds CESTAT’s Direction to Verify MEA Certificates [Read Order]")
![IT Facility Management Services Not Taxable as Maintenance: CESTAT Quashes ₹4.5 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127434-it-facility-management-services-taxable-maintenance-cestat-service-tax-demand-taxscan.webp "IT Facility Management Services Not Taxable as Maintenance: CESTAT Quashes ₹4.5 Crore Service Tax Demand [Read Order]")
![Admissibility of DVD, Retracted Statements from Co-Accused Questioned: CESTAT Rules S.114AA Cannot be Imposed [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126863-admissibility-of-dvd-retracted-statements-co-accused-questioned-cestat-rules-taxsacn.webp "Admissibility of DVD, Retracted Statements from Co-Accused Questioned: CESTAT Rules S.114AA Cannot be Imposed [Read Order]")
![Absence Of CHALR Violations In SCN: CESTAT Sets Aside Customs Penalties u/s 112 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126803-absence-of-chalr-violationsjpg.webp "Absence Of CHALR Violations In SCN: CESTAT Sets Aside Customs Penalties u/s 112 [Read Order]")
Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, held that Rule (1)(b) of Cenvat Credit Rules, 2004 is not applicable when the alleged suppression of facts does not...
![Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126814-suppression-alleged-does-not-supporting-evidence-cestat-taxscan.webp "Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]")
CESTAT Scales Down Penalties Up To ₹14 Lakh After Rejecting Uniform Penalty Approach On Invoice Transactions [Read Order]
CEATAT penalties under excise law must be proportionate and based on individual culpability, not imposed mechanically on all co notices by dealers. The Customs, Excise, and Service Tax...
![CESTAT Scales Down Penalties Up To ₹14 Lakh After Rejecting Uniform Penalty Approach On Invoice Transactions [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126798-uniform-penalty-approach-on-invoice-transactions-taxscan.webp "CESTAT Scales Down Penalties Up To ₹14 Lakh After Rejecting Uniform Penalty Approach On Invoice Transactions [Read Order]")
Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Mumbai Bench, held that redetermination of less value against higher transaction value was impermissible by Customs Valuation...
![Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126817-redetermination-of-lesserjpg.webp "Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]")
Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]
The Customs, Excise, and ServiceTax Appellate Tribunal (CESTAT), New Delhi Principal Bench has set aside the confiscation of a vehicle under Section 115 and the penalty imposed under Section 117 of...
![Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126789-absence-of-knowledge-of-smugglingjpg.webp "Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [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, holding that penalties cannot be sustained on the...
![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]")
SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, judged that multi-level marketing (MLM) trading of goods amounts to sale and are not taxable. The show causenotice...
![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]")