![Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124676-electricity-wheeled-to-state-cestat-taxscan.webp "Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]")
Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit is not admissible on inputs used...
![Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124722-service-tax-demand-cestat-taxscan.webp "Service Tax Demand on Adda-fees under ‘BSS’ Category is Not Sustainable in Law: CESTAT [Read Order]")
![CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122764-cestat-telecom-towers-taxscan.jfif "CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]")
![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/2025/12/09/2111102-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]")
![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/2025/12/04/2110109-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]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the "relevant date" for the purpose of limitation under Section 28 of the Customs Act is the date...
![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/2025/12/05/2110266-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]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), held that the allegation of mis-declaration could not be sustained in the absence of evidence and ruled...
![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/2025/11/28/2108590-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]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Education Cess and Secondary & Higher Education Cess were payable on the net service tax amount...
![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/2025/10/15/2096807-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]")
