![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")
![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
![DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114569-dgft-export-restrictions-garnet-limited-beach-sand-minerals-apply-regardless-source-cestat.webp "DGFT Export Restrictions on Garnet Not Limited To Beach Sand Minerals, Apply Regardless of Source: CESTAT [Read Order]")
![Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114163-excise-refund-claim-cannot-be-reopened-taxscan.jfif "Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]")
Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that proportionate CENVATcredit on insurance services covering both pre-taxable and taxable periods is ...
![Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114140-relief-for-reliance-industries-cestat-allows-proportionate-cenvat-credit-taxscan.webp "Relief for Reliance Industries: CESTAT allows Proportionate CENVAT Credit on Insurance Services Spanning Pre-And Post-Taxable Period [Read Order]")
Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the extended period of limitation cannot be invoked for recovery of CENVAT credit when the credit...
![Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114141-extended-limitation-invocable-cenvat-credit-availed-disclosed-returns-cestat-grants-relief-hcl-technologies-taxscan.webp "Extended Limitation Not Invocable when CENVAT Credit Availed was Disclosed in Returns: CESTAT Grants Relief to HCL Technologies [Read Order]")
Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the alleged smuggling of gold through Cochin...
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")
Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalty on a Customs House Agent (CHA) is not sustainable when the classification dispute is settled...
![Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113773-penalty-cha-not-sustainable-taxscan.jfif "Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]")
Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sale of food and beverages at cinema counters does not amount to a taxable service under the...
![Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114179-sale-food-beverages-cinema-counters-not-taxable-service-cestat-cinepolis-india-case-taxscan.webp "Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]")
Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the refund of excess service tax paid on amounts refunded to customers is not time-barred where the...
![Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114184-relief-indiamart-cestat-rules-refund-excess-service-tax-paid-unused-subscription-amounts-time-barred-post-gst-taxscan.webp "Relief to Indiamart: CESTAT Rules Refund of Excess Service Tax Paid on Unused Subscription Amounts Not Time-Barred Post-GST [Read Order]")
Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on a government-approved valuer in an alleged precious stones over-invoicing case, in...
![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")