![Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097130-battery-charging-filling-packaging-taxscan.webp "Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]")
Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the process of battery charging, filling, and...
![Wine Stock Discrepancies in Bonded Warehouse: CESTAT finds License Cancellation Too Harsh [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/2065044-license-cancellation-taxscan.webp "Wine Stock Discrepancies in Bonded Warehouse: CESTAT finds License Cancellation Too Harsh [Read Order]")
![No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055065-license-fee.webp "No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]")
![Works Contract Not Taxable Under Commercial or Industrial Construction Services :CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/2054323-cestat-service-tax-tax-on-works-contract-taxscan.webp "Works Contract Not Taxable Under Commercial or Industrial Construction Services :CESTAT [Read Order]")
![Co-Noticees Cannot Be Penalized Independently Once Main Noticee Settles Dispute Under SVLDRS Scheme: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/2042002-svldrs-scheme-site-img.webp "Co-Noticees Cannot Be Penalized Independently Once Main Noticee Settles Dispute Under SVLDRS Scheme: CESTAT [Read Order]")
Relief for Importer: CESTAT Caps Redemption Fine at 10% and Penalty at 5% of Re-Determined Value [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) provided partial relief to an importer by capping the redemption fine at 10% of the re-determined value while...
![Relief for Importer: CESTAT Caps Redemption Fine at 10% and Penalty at 5% of Re-Determined Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/penalty-CESTAT-taxscan.jpg "Relief for Importer: CESTAT Caps Redemption Fine at 10% and Penalty at 5% of Re-Determined Value [Read Order]")
![Refund Recovery Proceedings Invalid Without Review of Sanction Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Chandigarh-Refund-Recovery-Proceedings-TAXSCAN.jpg "Refund Recovery Proceedings Invalid Without Review of Sanction Order: CESTAT [Read Order]")
CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has upheld the denial of CENVAT credit for availing input tax credit on Rent-a-Cab services, while granting partial...
![CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CENVAT-Credit-on-Rent-a-Cab-Services-CENVAT-Credit-TAXSCAN.jpg "CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l) [Read Order]")
CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed a service tax demand on an auto service provider, ruling that transactions on which Value Added...
![CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-tax-demand.jpg "CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]")
No CENVAT Levy on Third Party for Mounting Duty-Paid Chassis on Vehicles later Returned to Manufacturer for further Sale: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently ruled that a third-party vehicle body modifier is not liable for Central Value Added Tax (CENVAT) in...
![No CENVAT Levy on Third Party for Mounting Duty-Paid Chassis on Vehicles later Returned to Manufacturer for further Sale: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CENVAT-CESTAT-Chandigarh-No-CENVAT-Levy-on-Third-Party-TAXSCAN.jpg "No CENVAT Levy on Third Party for Mounting Duty-Paid Chassis on Vehicles later Returned to Manufacturer for further Sale: CESTAT [Read Order]")
![CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Chandigarh-IT-and-Business-Support-Services-Intermediary-Services-TAXSCAN.jpg "CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services [Read Order]")
'Without challenging the Excise refund order, the Refund cannot be recovered': CESTAT overturns Commissioner's decision [Read Order]
In a recent ruling, the Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the excise refund cannot be recovered when the department has not challenged...
![Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-refund-order-CESTAT-overturns-CESTAT-challenging-the-Excise-refund-order-refund-order-CESTAT-Chandigarh-taxscan.jpg "Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]")