Extraction, Crushing, and Sizing of Coal Amounts to Manufacture, Not Liable to Service Tax under “Mining Services”: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extraction, crushing, and sizing of coal...
![Company Reversed Wrongfully Availed CENVAT Credit with Interest and Paid Penalty: CESTAT Quashes SCN Invoking Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061465-company-reversed-wrongfully-availed-cenvat-credit-company-reversed-wrongfully-availed-taxscan.webp "Company Reversed Wrongfully Availed CENVAT Credit with Interest and Paid Penalty: CESTAT Quashes SCN Invoking Extended Period [Read Order]")
![No Penalty u/r 26 of Central Excise If Superintendent Revises Returns in Bona Fide Belief Without Evidence of Collusion: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061386-no-penalty-cestat.webp "No Penalty u/r 26 of Central Excise If Superintendent Revises Returns in Bona Fide Belief Without Evidence of Collusion: CESTAT [Read Order]")
![CESTAT Finds No Evidence of F-Card Misuse After CHA Suspension; Sets Aside Revocation and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/250x150_2054281-cestat-evidence-of-f-card-misuse-cha-suspension-aside-revocation-penalty-taxscan.webp "CESTAT Finds No Evidence of F-Card Misuse After CHA Suspension; Sets Aside Revocation and Penalty [Read Order]")
Relief to ITC Limited: CESTAT Rules Quicklime with 92% Purity is Classifiable as Quicklime, Not as Other Inorganic Chemicals [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled in favour of ITC Limited, holding that quicklime with 92% purity should be classified under the tariff...
![Relief to ITC Limited: CESTAT Rules Quicklime with 92% Purity is Classifiable as Quicklime, Not as Other Inorganic Chemicals [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053183-quicklime-cestat-taxscan.webp "Relief to ITC Limited: CESTAT Rules Quicklime with 92% Purity is Classifiable as Quicklime, Not as Other Inorganic Chemicals [Read Order]")
Relief for Patna Municipal Corporation: CESTAT Rules Licensing Fee for Mobile Towers Not Taxable as 'Renting of Immovable Property' [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that licensing fees collected by the Patna Municipal Corporation for mobile towers cannot be classified as...
![Relief for Patna Municipal Corporation: CESTAT Rules Licensing Fee for Mobile Towers Not Taxable as Renting of Immovable Property [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041706-munciple-corporation-patna-cestat-taxscan.webp "Relief for Patna Municipal Corporation: CESTAT Rules Licensing Fee for Mobile Towers Not Taxable as Renting of Immovable Property [Read Order]")
![Hostel Charges Collected by Coaching Institutes Not Liable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041568-hostel-charges-hostel-charges-collected-by-coaching-institutes-coaching-institutes-taxscan.webp "Hostel Charges Collected by Coaching Institutes Not Liable to Service Tax: CESTAT [Read Order]")
Sale of Printed Materials and Library Charges by Coaching Institutes Not Taxable Under Commercial Training Services: CESTAT
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the sale of printed materials such as forms, prospectuses, newspapers, and magazines, as well as...
Clandestine Removal Charges Without Corroboration of Recovered Documents is Invalid: CESTAT [Read Order]
In a recent case, the Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the charges of clandestine removal without corroboration of recovered documents are...
![Clandestine Removal Charges Without Corroboration of Recovered Documents is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Clandestine-CESTAT-TAXSCAN.jpg "Clandestine Removal Charges Without Corroboration of Recovered Documents is Invalid: CESTAT [Read Order]")
![Service Tax Paid under Mistake of Law: CESTAT Allows Refund with 12% Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-tax-refund-case-TAXSCAN.jpg "Service Tax Paid under Mistake of Law: CESTAT Allows Refund with 12% Interest [Read Order]")
Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that statements recorded during investigation cannot be relied upon to confirm demands unless...
![Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-9D-of-Central-Excise-Act-TAXSCAN.jpg "Statements Recorded during Investigation must Comply with S. 9D of Central Excise Act before Reliance: CESTAT [Read Order]")