![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]")
Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]
TheCustoms, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the construction of public parking spaces and a government residential...
![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]](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]")
Denial of JSW Steel’s CENVAT Credit on GTA Services Solely on Rule 2(p) Amendment and Abatement Notifications is Legally Unsustainable: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has set aside a demand of ₹139.2 crore, ruling that the denial of CENVAT credit for Goods Transport Agency (GTA) services based...
![Denial of JSW Steel’s CENVAT Credit on GTA Services Solely on Rule 2(p) Amendment and Abatement Notifications is Legally Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/16/2125560-denial-jsw-steels-cenvat-credit-gta-services-solely-rule-amendment-abatement-notifications-legally-unsustainable-cestat.webp "Denial of JSW Steel’s CENVAT Credit on GTA Services Solely on Rule 2(p) Amendment and Abatement Notifications is Legally Unsustainable: CESTAT [Read Order]")
Approval Of Resolution Plan By NCLAT Bars Continuation Of Revenue’s Service Tax Appeal: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that a Service Tax Appellant by the Revenue cannot continue after the approval of the Resolution Plan by the...
![Approval Of Resolution Plan By NCLAT Bars Continuation Of Revenue’s Service Tax Appeal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125150-approval-of-resolution-plan-by-nclat-bars-continuation-of-revenues-service-tax-appeal-cestat.webp "Approval Of Resolution Plan By NCLAT Bars Continuation Of Revenue’s Service Tax Appeal: CESTAT [Read Order]")