![Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Ahmedabad-Service-Tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-TAXSCAN.jpeg "Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]")
Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that incorporated clubs are exempt from service tax on...
![Microsoft wins Service Tax Interest Case: CESTAT cites Automatic Interest Provision u/s 11BB [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/microsoft.jpg "Microsoft wins Service Tax Interest Case: CESTAT cites Automatic Interest Provision u/s 11BB [Read Order]")
![No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-HC-Delhi-High-Court-Declaration-of-Invalidity-Refund-of-Service-Tax-Taxscan.jpg "No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]")
![CESTAT allows Refund Claim to be Filed with Service recipients Jurisdictional Officer based on Retrospective Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Refund-Claim-recipient-Jurisdictional-Officer-Retrospective-Exemption-taxscan.jpg "CESTAT allows Refund Claim to be Filed with Service recipients Jurisdictional Officer based on Retrospective Exemption [Read Order]")
![Demand of Interest u/s 11B of Central Excise Act not valid in absence of knowledge on Price Escalation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Kolkata-Interest-Demand-Central-Excise-Act-Price-Escalation-section-11B-Central-Excise-Act-taxscan.jpg "Demand of Interest u/s 11B of Central Excise Act not valid in absence of knowledge on Price Escalation: CESTAT [Read Order]")
Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]
In a significant ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal for refund claims on freight, banking, and financial services, as...
![Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Refund-Claims-Refund-Claims-for-Freight-Banking-Financial-Services-Dismisses-Appeal-Section-11B-of-the-Central-Excise-Act-TAXSCAN.jpg "Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]")
Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the respondent passed the Unjust Enrichment in relation to the refunds claimed...
![Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Bangalore-Refund-Provisional-Assessments-Provisional-Assessments-Refunds-taxscan.jpg "Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]")
Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that provisions of Section 11B of the Central Excise Act, 1944 not applicable for pre-deposit made under...
![Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Chennai-Excise-act-Central-Excise-news-Section-11B-Central-Excise-Act-taxscan.jpg "Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]")
![Delayed refund of Service Tax: CESTAT directs to pay interest @ 12% [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Delhi-Service-Tax-Delayed-refund-of-Service-Tax-taxscan.jpg "Delayed refund of Service Tax: CESTAT directs to pay interest @ 12% [Read Order]")
![CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Maharashtra-State-Power-Generation-Company-Refund-Refund-Claim-taxscan.jpg "CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]")
Applicability of Unjust Enrichment on Refund Claim of Excise Duty: CESTAT Remands Matter to Consider CA Certificate [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) remanded the matter to consider the Chartered Accountant (CA) certificate while deciding the applicability...
![Applicability of Unjust Enrichment on Refund Claim of Excise Duty: CESTAT Remands Matter to Consider CA Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Applicability-of-Unjust-Enrichment-Refund-Claim-Claim-of-Excise-Duty-CESTAT-taxscan.jpg "Applicability of Unjust Enrichment on Refund Claim of Excise Duty: CESTAT Remands Matter to Consider CA Certificate [Read Order]")
Rejection of CENVAT Credit Claim not justified as ground is premature u/s 11B of Central Excise Act: CESTAT remands matter for Re-adjudication [Read Order]
The Mumbai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the rejection of the refund claim was not justified as the ground of rejection was premature as per Section...
![Rejection of CENVAT Credit Claim not justified as ground is premature u/s 11B of Central Excise Act: CESTAT remands matter for Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Rejection-CENVAT-Credit-Claim-Rejection-of-CENVAT-Credit-Claim-Rejection-of-CENVAT-Credit-Claim-not-justified-as-ground-is-premature-taxscan.jpg "Rejection of CENVAT Credit Claim not justified as ground is premature u/s 11B of Central Excise Act: CESTAT remands matter for Re-adjudication [Read Order]")