![Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099658-pre-show-cause-notice-taxscan.webp "Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]")
Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi in a recent case has upheld the central excise duty...
![Appeal Maintainable against Anti-Dumping Duty on Ophthalmic Lenses as Finance Act, 2023 Amendments Not Yet in Force: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094809-anti-dumping-duty-taxscan.webp "Appeal Maintainable against Anti-Dumping Duty on Ophthalmic Lenses as Finance Act, 2023 Amendments Not Yet in Force: CESTAT [Read Order]")
![Liability to Pay Service Tax under Reverse Charge for Foreign Services: CESTAT Rules No Liability Post 1st July 2012 [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084709-service-tax-foriegn-services-taxscan.webp "Liability to Pay Service Tax under Reverse Charge for Foreign Services: CESTAT Rules No Liability Post 1st July 2012 [Read Order]")
![Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058587-affiliation-fees-collected-universities-taxable-under-service-tax-rental-income-cestat-taxscan.webp "Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]")
![Freight Forwarders Profit from Space Trading Not a Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045317-cestat-delhi-freight-forwarding-profit-space-trading-taxable-service-taxscan.webp "Freight Forwarders Profit from Space Trading Not a Taxable Service: CESTAT [Read Order]")
CESTAT Holds Construction Services for DDA Not Taxable Under CCIS as Projects Serve Public Purpose [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT ) held that construction services provided to the Delhi Development Authority (DDA) for Commonwealth Games 2010 projects...
![CESTAT Holds Construction Services for DDA Not Taxable Under CCIS as Projects Serve Public Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/CESTAT-Construction-Services-taxscan.jpg "CESTAT Holds Construction Services for DDA Not Taxable Under CCIS as Projects Serve Public Purpose [Read Order]")
Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the denial of transitional tax credit to the appellant violated constitutional rights under Articles 14...
![Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/credit-refund.jpg "Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]")
Affiliation Fees Collected by University from 2012- 2016 Exempted from Service Tax: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has held that affiliation fees collected by a university from affiliated colleges from 2012 to 2016 are not liable to...
![Affiliation Fees Collected by University from 2012- 2016 Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-tax.jpg "Affiliation Fees Collected by University from 2012- 2016 Exempted from Service Tax: CESTAT [Read Order]")
Subscription & Redemption of Liquid Mutual Fund Units cannot be Termed as “Trading of Goods”, Exemption Not Allowable: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that subscription and redemption of liquid mutual fund units cannot be termed as ‘Trading of Goods’. The...
![Subscription & Redemption of Liquid Mutual Fund Units cannot be Termed as “Trading of Goods”, Exemption Not Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/liquid-mutual-funds.jpg "Subscription & Redemption of Liquid Mutual Fund Units cannot be Termed as “Trading of Goods”, Exemption Not Allowable: CESTAT [Read Order]")
Renewal of Passport Withheld by Economic Offences Wing: Bombay HC allows NRI to Record Statement Via Video Conferencing [Read Order]
The division bench of Bombay High Court comprising Binu Tamta ( Judicial Member ) and Hemambika R. Priya ( Technical Member ) has allowed the Non-Resident Indian (NRI) to record statements via...
![Renewal of Passport Withheld by Economic Offences Wing: Bombay HC allows NRI to Record Statement Via Video Conferencing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Renewal-of-Passport-Withheld-Economic-Offences-Wing-Bombay-HC-NRI-to-Record-Statement-Via-Video-Conferencing-taxscan.jpg "Renewal of Passport Withheld by Economic Offences Wing: Bombay HC allows NRI to Record Statement Via Video Conferencing [Read Order]")
Rejecting Paper Cup Machines' Transaction Value Merely Relying on Earlier Set-Aside Order is Unsustainable: CESTAT [Read Order]
In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) of Delhi bench has held that rejection of the transaction value of paper cup machines based solely on previous...
![Rejecting Paper Cup Machines Transaction Value Merely Relying on Earlier Set-Aside Order is Unsustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/paper-cup-machine-site-img.jpg "Rejecting Paper Cup Machines Transaction Value Merely Relying on Earlier Set-Aside Order is Unsustainable: CESTAT [Read Order]")
Consultancy Services to a Foreign University/Foreign Group Entity does not fall under “Intermediary Services”: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that consultancy services to the foreign university/foreign group entity do not fall under the category of...
![Consultancy Services to a Foreign University/Foreign Group Entity does not fall under “Intermediary Services”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Foreign-University-site-img.jpg "Consultancy Services to a Foreign University/Foreign Group Entity does not fall under “Intermediary Services”: CESTAT [Read Order]")