![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or...
![Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110109-sugar-export-quota-cestat-taxscan.jfif "Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]")
![Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110266-relevant-date-limitation-customs-act-provisional-assessment-cestat-taxscan.webp "Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]")
![Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108590-cestat-taxscan.jfif "Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]")
![Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096807-maruti-suzuki-taxscan.webp "Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]")
CESTAT Allows Refund of Rs.1.67 Cr for Fit-Out Services Used in Office Renovation, Holds Them as Eligible Input Services
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed a refund of Rs.1.67 crore to the assessee, holding that fit-out services used for renovating a leased...
![Value of Imported Goods Cannot Be Enhanced Solely Based on DRI Alert: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/DRI-Alert.jpg "Value of Imported Goods Cannot Be Enhanced Solely Based on DRI Alert: CESTAT [Read Order]")
Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]
The Customs,Excise and Service Tax Appellate Tribunal (CESTAT) of Chandigarh Bench allowed the appeals filed by the assessee, holding that CENVAT credit was rightly claimed on outward freight...
![Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan-1.jpg "Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]")
Works Contract don't fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that no tax is liable on construction contracts executed prior to 1st June, 2007.The tax exemption is...
![Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/cestat-chandigarh-CESTAT-Ruling-on-Works-Contract-Section-65105-Finance-Act-Tax-Exemption-for-Works-Contract-taxscan.jpg "Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]")
Machinery Manufactured by Establishing a separate unit is eligible for Excise Duty Exemption: CESTAT [Read Order]
The appellants,M/s Savita Industries were engaged in manufacture of rings.The appellant had gone on to install separate machinery and started fabricating machinery and claimed tax exemption for the...
![Machinery Manufactured by Establishing a separate unit is eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-tax-exemption-Customs-Excise-service-tax-TAXSCAN-1.jpg "Machinery Manufactured by Establishing a separate unit is eligible for Excise Duty Exemption: CESTAT [Read Order]")
Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for an excess refund amount of customs duty on inputs lost in fire based on mere...
![Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-of-Excess-Refund-Amount-Excess-Refund-Amount-Demand-Custom-Duty-on-Inputs-Lost-in-Fire-CESTAT-Quashes-Order-taxscan.jpg "Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]")