![Customer Evaluation & Loan Recovery for Banks Squarely Falls Under BAS: CESTAT Dismisses Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108099-loan-recovery-for-banks-taxscan.jfif "Customer Evaluation & Loan Recovery for Banks Squarely Falls Under BAS: CESTAT Dismisses Appeal [Read Order]")
Customer Evaluation & Loan Recovery for Banks Squarely Falls Under BAS: CESTAT Dismisses Appeal [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the levy of service tax on the appellant, a service...
![Excise Dept Erred by Ignoring Gherkins in Brine While Computing SION: CESTAT Deletes Duty Demand on alleged Excess Vinegar Consumption [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108082-cucumber-site-image.webp "Excise Dept Erred by Ignoring Gherkins in Brine While Computing SION: CESTAT Deletes Duty Demand on alleged Excess Vinegar Consumption [Read Order]")
![CESTAT Confirms OTN Character of Optical Switch Unit, Benefit of 10% BCD under Customs Act Denied [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107921-cha-verification-customs-certificate-taxscan.webp "CESTAT Confirms OTN Character of Optical Switch Unit, Benefit of 10% BCD under Customs Act Denied [Read Order]")
![Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106680-cestat-allahabad-.webp "Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]")
![CESTAT Sets Aside Tax on Club Membership Fees, Citing Supreme Court’s Kolkata Club Decision [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107764-service-tax-collected-members-cestat-taxscan.webp "CESTAT Sets Aside Tax on Club Membership Fees, Citing Supreme Court’s Kolkata Club Decision [Read Order]")
Interest Not Payable from 2008 Deposit: CESTAT Holds Sugar Manufacturer Not Entitled to Interest on Investigative Deposit [Read Order]
CESTAT denies interest from 2008 deposit, allowing Revenue’s appeal The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the Revenue’s...
![Interest Not Payable from 2008 Deposit: CESTAT Holds Sugar Manufacturer Not Entitled to Interest on Investigative Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106836-fa80a3f0-beb7-4f16-b45e-10733eba48aa.webp "Interest Not Payable from 2008 Deposit: CESTAT Holds Sugar Manufacturer Not Entitled to Interest on Investigative Deposit [Read Order]")
Extended Period Not Invokable: CESTAT Rules Constitutional Validity of 'Renting of Immovable Property' Levy is Still Pending Before SC [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the extended period of limitation cannot be invoked in cases involving the "Renting of Immovable ...
![Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106703-0fd93a7c-1912-4bc4-a80f-34076556d195.webp "Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]")
UltraTech Entitled to Full CENVAT Credit on Fly Ash O&M Services: CESTAT Rules Dept Cannot Restrict Credit [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that UltraTech was entitled to full CENVAT credit on the service tax paid to its subcontractor for the ...
![UltraTech Entitled to Full CENVAT Credit on Fly Ash O&M Services: CESTAT Rules Dept Cannot Restrict Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107294-cenvat-credit-fly-ash-om-services-ultratech-restrict-credit-taxscan.webp "UltraTech Entitled to Full CENVAT Credit on Fly Ash O&M Services: CESTAT Rules Dept Cannot Restrict Credit [Read Order]")
Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]
The Madurai Bench of the Madras High Court has held that a best judgment assessment issued against a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 stands...
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106918-madras-high-court-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")
Reimbursement of ₹206/MT to UltraTech Not Consideration for Service: CESTAT Rejects Department’s Valuation for Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the reimbursement of Rs. 206 per metric tonne received by UltraTech from India Cements was not...
![Reimbursement of ₹206/MT to UltraTech Not Consideration for Service: CESTAT Rejects Department’s Valuation for Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107286-service-tax-demand-taxscan3.webp "Reimbursement of ₹206/MT to UltraTech Not Consideration for Service: CESTAT Rejects Department’s Valuation for Service Tax Demand [Read Order]")
No Service Tax on Installation Expenses w/o Evidence of Commission Agent being Reimbursed by Principals: CESTAT [Read Order]
The Hyderabad Regional Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently held that no service tax demand on installation-related expenditure can be raised to a...
![No Service Tax on Installation Expenses w/o Evidence of Commission Agent being Reimbursed by Principals: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2105995-customs-excise-service-tax-appellate-tribunal-taxscan.webp "No Service Tax on Installation Expenses w/o Evidence of Commission Agent being Reimbursed by Principals: CESTAT [Read Order]")
CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by setting aside the service tax demand, holding the authorities wrongly classified the...
![CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105567-no-service-tax-exemptionformation-construction-dam-cestat-taxscan.webp "CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]")