![CESTAT Allows Adjustment and Refund of ₹22.37 Lakh Excess Service Tax to Eastern India Enterprise and Sets Aside Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062397-service-tax-refund-service-tax-service-tax-refund-cannot-be-denied-to-any-person-who-has-borne-the-incidence-of-tax-incidence-of-tax-cestat-customs-excise-taxscan.webp "CESTAT Allows Adjustment and Refund of ₹22.37 Lakh Excess Service Tax to Eastern India Enterprise and Sets Aside Penalties [Read Order]")
CESTAT Allows Adjustment and Refund of ₹22.37 Lakh Excess Service Tax to Eastern India Enterprise and Sets Aside Penalties [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed an appeal, permitting adjustment and refund of...
![SBI Wins Before CESTAT on Service Tax Demand for Interchange and Free ATM Services: Supreme Court to Hear Related Appeal Together [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062340-cestat-service-tax-demand-sbi-taxscan.webp "SBI Wins Before CESTAT on Service Tax Demand for Interchange and Free ATM Services: Supreme Court to Hear Related Appeal Together [Read Judgement]")
![Section 149 Amendments Prospective, Invalidates Reopening Beyond Limitation : Delhi HC Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060483-delhi-hc-quashes-income-tax-notices-income-tax-taxscan.webp "Section 149 Amendments Prospective, Invalidates Reopening Beyond Limitation : Delhi HC Quashes Income Tax Notices [Read Order]")
![ITAT Deletes Rs. 90.70 Crore Adjustment Made u/s 11(3), Holds Amendment Prospective and Utilization Within Permissible Timeframe [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060457-itat-5.webp "ITAT Deletes Rs. 90.70 Crore Adjustment Made u/s 11(3), Holds Amendment Prospective and Utilization Within Permissible Timeframe [Read Order]")
![Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055299-concrete-pumps-concrete-pumps-at-clients-disposal-attract-supply-clients-disposal-attract-supply-taxscan.webp "Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]")
![Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055179-service-tax-delayed-charges.webp "Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]")
No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that service tax not leviable on license fee/spectrum charges payable for period prior to 01.04.2016. ...
![No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055065-license-fee.webp "No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]")
Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]
In a recent case, the Hyderabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 11AC(1)(c) is not invokable in the absence of substantive...
![Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055042-cestat-cestat-hyderabad-penalty-taxscan.webp "Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]")
CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has held that income declared in income tax returns or reflected in TDS statements cannot, by itself, form the...
![CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054710-service-tax-demand-taxscan.webp "CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]")
Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]
CESTAT Rules CRS Services Not Taxable Under OIDAR as Air India Owned the Data Being Accessed.The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribuna(CESTAT) ruled that Computer...
![Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053365-air-india-cestat-rules-crs-services-taxable-oidar-due-data-ownership-taxscan.webp "Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]")
Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that CEAT Limited is not entitled to utilise CENVAT credit of Additional Excise Duty (Goods of Special...
![Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053089-setback-to-ceat-ceat-cestat-cestat-denies-cenvat-credit-cenvat-credit-taxscan.webp "Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]")