![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 15]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Excise-and-Customs-CESTAT-Annul-Digest-CESTAT-Tax-cases-Customs-Tax-Cases-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 15]")
CESTAT Annual Digest 2024: Indirect Tax Cases [Part 15]
This annual round-up analytically summarizes all the Customs, Excise and Service Tax Orders of the CESTAT Benches of India reported at Taxscan.in...
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Indirect-Tax-Cases-Part-13-Annual-Digest-2024-Indirect-Tax-Cases-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 12]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Indirect-Tax-Cases-Part-12-CESTAT-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 12]")
![Dept denies Exemption for Wrongful CENVAT Credit use on Exempted Goods: CESTAT grants Relief as Excess Credit was reversed before SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Kolkata-Cenvat-credit-Wrongful-CENVAT-Credit-on-Exempted-Goods-TAXSCAN.jpg "Dept denies Exemption for Wrongful CENVAT Credit use on Exempted Goods: CESTAT grants Relief as Excess Credit was reversed before SCN [Read Order]")
![CENVAT Credit not allowed on Duty Paid for Diesel, But allowed for Service Tax on Diesel Delivery and DG Set Operations: CESTAT in Vodafone Ideas Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Service-Tax-on-Diesel-Delivery-CENVAT-Credit-not-allowed-on-Diesel-duty-taxscan.jpg "CENVAT Credit not allowed on Duty Paid for Diesel, But allowed for Service Tax on Diesel Delivery and DG Set Operations: CESTAT in Vodafone Ideas Matter [Read Order]")
Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Steel Authority of India Ltd. (SAIL) by allowing their refund claim for excess Service Tax paid...
![Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Relief-to-SAIL-CESTAT-Refund-Excess-Service-Tax-Paid-Reverse-Charge-Mechanism-taxscan-1.jpg "Relief to SAIL: CESTAT grants Refund of Excess Service Tax Paid under Reverse Charge Mechanism [Read Order]")
Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, ruled in favour of the Jharkhand State Cricket Association ( JSCA ) in a service tax dispute. The case challenged...
![Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Kolkata-JSCA-Service-Tax-on-JSCA-CESTAT-Franchise-Service-Business-Auxiliary-Service-Taxscan.jpeg "Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]")
Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of Kolkata held that statements retracted during cross-examination have no evidentiary value and cannot be...
![Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Statements-Retracted-Cross-Examination-No-Evidentiary-Value-Relied-Upon-to-Demand-Duty-CESTAT-TAXSCAN.jpg "Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]")
Extension of Import Restrictions by Dept amidst Suffering Detention and Demurrage Charges: CESTAT reduces Redemption Fine and Penalty to Rs. 25 Lakhs [Read Order]
In a ruling recently, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) in Kolkata reduced the redemption fine and penalty imposed on an assessee, M/s Rahul Agro Industries, to Rs....
![Extension of Import Restrictions by Dept amidst Suffering Detention and Demurrage Charges: CESTAT reduces Redemption Fine and Penalty to Rs. 25 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-CESTAT-reduces-Redemption-Fine-Redemption-Fine-and-Penalty-Extension-of-Import-Restrictions-by-Dept-amidst-taxscan.jpg "Extension of Import Restrictions by Dept amidst Suffering Detention and Demurrage Charges: CESTAT reduces Redemption Fine and Penalty to Rs. 25 Lakhs [Read Order]")
No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed a Service Tax demand citing that there was no new evidence justifying the use of an extended limitation...
![No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Customs-Short-Service-Tax-TAXSCAN.jpg "No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]")
CESTAT Reduces Redemption Fine and Penalty 10% & 5% on Unlicensed Import of Used Clothing Citing Sufficiency in Meeting Justice [Read Order]
The Kolkata Bench Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reduced the redemption fine and penalty to 10% and 5%, respectively, for the unlicensed import of used clothing. The...
![CESTAT Reduces Redemption Fine and Penalty 10% & 5% on Unlicensed Import of Used Clothing Citing Sufficiency in Meeting Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-CESTAT-Reduces-Redemption-Fine-CESTAT-Reduces-Penalty-Import-of-Used-Clothing-Taxscan.jpg "CESTAT Reduces Redemption Fine and Penalty 10% & 5% on Unlicensed Import of Used Clothing Citing Sufficiency in Meeting Justice [Read Order]")
No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]
The Kolkata Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that no service tax under Section 66E(B) of the Finance Act could be imposed if partial completion and...
![No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-Kolkata-Service-Tax-TAXSCAN.jpg "No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]")