Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 14)
Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation M/s. Bosch Ltd vs Commissionerof CGST ...
![CESTAT Remands ₹3.90 Crore Sun Pharma Case, Holds Deemed Exports to be Considered For DTA Entitlement [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116934-unregistered-agreement-sell-does-not-bar-asset-transfer-cirp-nclat-taxscan.webp "CESTAT Remands ₹3.90 Crore Sun Pharma Case, Holds Deemed Exports to be Considered For DTA Entitlement [Read Order]")
![Supreme Court upholds Penalty for Violating EOU Scheme by Removing Duty-Free Capital Goods without Authorization [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100584-supreme-court-violating-eou-scheme-eou-scheme-duty-free-capital-goods-taxscan.webp "Supreme Court upholds Penalty for Violating EOU Scheme by Removing Duty-Free Capital Goods without Authorization [Read Judgement]")
![Benefit of Customs Duty Exemption on Imported Drugs applicable to Bulk Drugs Also: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094892-benefit-customs-duty-exemption-imported-drugs-applicable-bulk-drugs-cestat-taxscan.webp "Benefit of Customs Duty Exemption on Imported Drugs applicable to Bulk Drugs Also: CESTAT [Read Order]")
![CESTAT Quashes Customs Duty Demand on Re-Imported Rejected Diesel Generator Sets Citing Lack of Suppression [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070548-cestat-ahmedabad-cestat-quashes-cestat-quashes-customs-duty-demand-taxscan.webp "CESTAT Quashes Customs Duty Demand on Re-Imported Rejected Diesel Generator Sets Citing Lack of Suppression [Read Order]")
![Customs cannot cancel or question MEIS Licenses Without Prior Action by DGFT: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2063940-intimation-intimation-contain-adjustment-nor-demand-reduction-nor-reduction-refund-regarding-exclusion-meis-licence-denovo-adjudication-income-income-tax-merchandise-taxscan.webp "Customs cannot cancel or question MEIS Licenses Without Prior Action by DGFT: CESTAT [Read Order]")
‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that term ‘appropriate rate of duty’ used in excise notification will cover finished goods cleared on...
![‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Demand-of-Excise-Duty-Excise-Duty-Evade-Tax-CESTAT-Demanding-Duty-CESTAT-sets-aside-order-Demanding-Duty-taxscan.jpg "‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]")
Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that once a resolution plan is approved by the National Company Law Tribunal ( NCLT ), creditors including...
![Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-Weekly-Round-Up-Weekly-Round-Up-CESTAT-taxscan-1.jpg "Creditors including Central Govt Barred from Recovering Omitted Pre-Resolution Dues After NCLT Approval : CESTAT dismisses Appeal [Read Order]")
CESTAT Orders Reassessment of CENVAT Credit Refund Citing Lack of Overlapping Claims Between STPI and EOU Units [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Bangalore has directed a reassessment of a CENVAT credit refund claim filed by Goodrich Aerospace Service Private Limited. The...
![CESTAT Orders Reassessment of CENVAT Credit Refund Citing Lack of Overlapping Claims Between STPI and EOU Units [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CENVAT-credit-refund-Goodrich-Aerospace-STPI-EOU-taxscan.jpg "CESTAT Orders Reassessment of CENVAT Credit Refund Citing Lack of Overlapping Claims Between STPI and EOU Units [Read Order]")
Assessee Entitled to S.10B Income Tax Deduction even before Set-off of Unabsorbed Depreciation and b/f Losses: Madras High Court [Read Order]
In a recent judgment, the Madras High Court ruled that an assessee is entitled to claim the benefit of the Section 10B deduction under the Income Tax Act, 1961, even before the set-off of unabsorbed...
![Assessee Entitled to S.10B Income Tax Deduction even before Set-off of Unabsorbed Depreciation and b/f Losses: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madras-High-Court-Income-Tax-Income-Tax-Deduction-Unabsorbed-Depreciation-Section-10B-Income-Tax-Act-Income-Tax-Act-taxscan.jpg "Assessee Entitled to S.10B Income Tax Deduction even before Set-off of Unabsorbed Depreciation and b/f Losses: Madras High Court [Read Order]")
CESTAT upholds ₹1.12 Crores Service Tax Demand for Manpower Recruitment and Supply Agency Service [Read Order]
In a recent ruling, the Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has upheld a ₹1, 12, 86,898/- crores service tax demand for manpower recruitment and supply...
![CESTAT upholds ₹1.12 Crores Service Tax Demand for Manpower Recruitment and Supply Agency Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Manpower-Suppliers-Finance-Act-Tax-Demand-TAXSCAN.webp "CESTAT upholds ₹1.12 Crores Service Tax Demand for Manpower Recruitment and Supply Agency Service [Read Order]")
CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on the raw materials used for the manufacture of finished...
![CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-Excise-Duty-CENVAT-Credit-Excise-Duty-Excise-Duty-Allowable-on-Raw-materials-Excise-Duty-Allowable-TAXSCAN.jpg "CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]")