‘Half-Hearted Investigation by DRI’: CESTAT Remands Genuineness of Manufacturing Activity Matter for Reinvestigation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) remanded a case back to the adjudicating authority, holding...
![Cement Acted Only as Binder, Not Primary Base: CESTAT rules Sand Lime Bricks Cannot Be Classified as Cement Bricks [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2067950-sand-lime-bricks-taxscan.webp "Cement Acted Only as Binder, Not Primary Base: CESTAT rules Sand Lime Bricks Cannot Be Classified as Cement Bricks [Read Order]")
![Win for Hindustan Unilever: CESTAT Confirms Classification of Petroleum Jelly Products like Aloe Vera and Baby Variants as Skincare Preparations [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050163-hindustan-unilever-cestat-aloe-vera-taxscan.webp "Win for Hindustan Unilever: CESTAT Confirms Classification of Petroleum Jelly Products like Aloe Vera and Baby Variants as Skincare Preparations [Read Order]")
![Activity of Collection, Cleaning, Segregation and Stacking of Blasted Raw Magnesite is ‘Mining Services’ under Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Activity-of-Collection-Cleaning-Segregation-Stacking-of-Blasted-Raw-Magnesite-Mining-Services-Finance-Act-CESTAT-taxscan.jpg "Activity of Collection, Cleaning, Segregation and Stacking of Blasted Raw Magnesite is ‘Mining Services’ under Finance Act: CESTAT [Read Order]")
Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Water charges collected by the Tamil Nadu Housing Board from tenements for the supply of water...
![Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Water-Charges-collected-tenements-MMR-Service-supply-of-water-Service-Tax-under-MMR-Service-CESTAT-directs-to-Re-adjudication-Submission-of-Documents-taxscan.jpg "Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]")
Relief to Asus India: CESTAT rules Computer System Desktops are Classifiable as ‘Automatic Data Processing Machines’ [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that System Desktops are classifiable as ‘automatic data processing machines’, thereby granting relief to...
![Relief to Asus India: CESTAT rules Computer System Desktops are Classifiable as ‘Automatic Data Processing Machines’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Asus-India-Asus-India-CESTAT-rules-Computer-System-Desktops-CESTAT-Automatic-Data-Processing-Machines-Taxscan.jpg "Relief to Asus India: CESTAT rules Computer System Desktops are Classifiable as ‘Automatic Data Processing Machines’ [Read Order]")
CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for confiscation of diffused silicon wafer goods on the ground of non-adverse impact...
![CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-CESTAT-Quashes-Penalty-Imposed-for-Confiscation-of-Diffused-Silicon-Wafer-Penalty-Confiscation-of-Diffused-Silicon-Wafer-Diffused-Silicon-Wafer-Taxscan.jpg "CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]")
Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the diffused silicon wafer considered as semiconductor device which attracts a 5% rate of Integrated...
![Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Diffused-Silicon-Wafer-Semi-Conductor-Devices-IGST-Diffused-Silicon-Wafer-Considered-as-Semi-Conductor-Devices-Attracts-5-Rate-of-IGST-CESTAT-GST-Taxscan.jpg "Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]")
CESTAT Upholds Deletion of Penalty Imposed u/s 112a of Customs Act on ground of Wrong Assumption of Confiscation of Imported Goods [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the deletion of the penalty imposed under section 112A of the Customs Act, 1962. Kaveri Silks...
![CESTAT Upholds Deletion of Penalty Imposed u/s 112a of Customs Act on ground of Wrong Assumption of Confiscation of Imported Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Deletion-of-Penalty-Imposed-Customs-Act-on-ground-of-Wrong-Assumption-of-Confiscation-of-Imported-Goods-TAXSCAN.jpg "CESTAT Upholds Deletion of Penalty Imposed u/s 112a of Customs Act on ground of Wrong Assumption of Confiscation of Imported Goods [Read Order]")
Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any expenditure incurred by the service provider in-course of providing taxable services should be...
![Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Any-Expenditure-Incurred-service-course-providing-Taxable-Service-Treated-Taxable-Service-TAXSCAN.jpg "Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]")