![Customs Broker Not Liable for Verifying Importers Document Correctness: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/500x300_2056235-customs-broker-importer-document-correctness-cestat-taxscan.webp "Customs Broker Not Liable for Verifying Importers Document Correctness: CESTAT [Read Order]")
Customs Broker Not Liable for Verifying Importer's Document Correctness: CESTAT [Read Order]
In a significant ruling reinforcing the role of customs brokers, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench,...
![Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Limitation-Period-Filing-Appeal-taxscan.jpg "Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]")
![Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Smuggling-Convictions-Smuggling-Convictions-Need-Corroborative-Evidence-Corroborative-Evidence-Corroborative-TAXSCAN.jpg "Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]")
![Refund of Pre-Deposit Interest for Excise Duty Appeal determines from Date of Deposit, not Appeal Filing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Ahmedabad-CESTAT-Appeal-Filing-Refund-Refund-of-Pre-Deposit-Pre-Deposit-Pre-Deposit-Interest-Excise-Duty-Interest-for-Excise-Duty-taxscan.jpg "Refund of Pre-Deposit Interest for Excise Duty Appeal determines from Date of Deposit, not Appeal Filing: CESTAT [Read Order]")
CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the cash refund claim based on Chartered Accountant‘s certification and books of account reflecting excise...
![CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CA-Chartered-Accountant-CA-Books-CA-Certification-CESTAT-Excise-Duty-TAXSCAN.jpg "CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim [Read Order]")
CESTAT abates Appeal under Rule 22 of CESTAT Procedure Rules as No Application made by Liquidator on Continuance of Appeal [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) abated the appeal under Rule 22 of the Custom, Excise & Service Tax Appellate Tribunal Procedure Rules,...
![CESTAT abates Appeal under Rule 22 of CESTAT Procedure Rules as No Application made by Liquidator on Continuance of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Allahabad-CESTAT-Procedure-Rules-Customs-Excise-Service-Tax-Appellate-Tribunal-Tax-news-Taxscan.jpg "CESTAT abates Appeal under Rule 22 of CESTAT Procedure Rules as No Application made by Liquidator on Continuance of Appeal [Read Order]")
Combined MRP of Combo Pack cannot be Basis for determining Assessable Value u/s 4A of Central Excise Rules: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) combined MRP of combo pack cannot be the basis for determining assessable value under Section 4A of Central...
Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand and noted that the Race Promotion Contract between Formula One World Championship...
![Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Service-Tax-Service-Tax-Demand-Race-Promotion-Contract-taxscan.jpg "Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]")
Service Tax charged on "Gross Amount" indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]
A two member bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that a service tax is chargeable on the contract value between the service provider and service...
![Service Tax charged on Gross Amount indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Service-Tax-CESTAT-Allahabad-Contract-Value-TAXSCAN.jpg "Service Tax charged on Gross Amount indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]")
EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Educational Cess (EC) and Social Welfare Surcharge (SWS) were in the nature of surcharge and non-levying of...
![EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/EC-SWS-CESTAT-EC-and-SWS-are-in-nature-of-surcharge-CESTAT-non-levy-of-education-cess-applies-to-SWS-on-goods-taxscan.jpg "EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]")
Relief to Pathanjali Trust:CESTAT Directs Re-computation of Service Tax Demand for period 01.10.2006 to 31.03.2007 on ground of Absence of Certificate of CA [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Pathanjali trust by directing the original authority to re-compute the service tax demand...
![Relief to Pathanjali Trust:CESTAT Directs Re-computation of Service Tax Demand for period 01.10.2006 to 31.03.2007 on ground of Absence of Certificate of CA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-Pathanjali-Trust-CESTAT-Directs-Re-computation-Service-Tax-Demand-ground-Absence-Certificate-of-CA-taxscan.jpg "Relief to Pathanjali Trust:CESTAT Directs Re-computation of Service Tax Demand for period 01.10.2006 to 31.03.2007 on ground of Absence of Certificate of CA [Read Order]")