![Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126602-bonafide-transitional-itc-claim-kerala-hc-tran-.webp "Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]")
Bonafide Error Cannot Defeat Substantive Transitional ITC Claim: Kerala HC Allows Rectification of Revised TRAN Filing [Read Order]
In a recent ruling, the Kerala High Court allowed rectification of revised TRAN-1 and TRAN-2 filings and held that a bonafide error cannot defeat a...
![PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/22/2126684-pcit-bank-interest-ao-assessment-revenue-itat-taxscan.webp "PCIT cannot Revise 80P Deduction on Bank Interest if AO Assessment not Erroneous or Prejudicial to Revenue: ITAT [Read Order]")
![Escrow FD Interest of ₹48.08 Lakh Held Taxable, as Deduction u/s 57 Not Allowable Without Expenditure: ITAT Upholds addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/22/2126680-escrow-fd-interest-deduction-expenditure-itat-addition-taxscan.webp "Escrow FD Interest of ₹48.08 Lakh Held Taxable, as Deduction u/s 57 Not Allowable Without Expenditure: ITAT Upholds addition [Read Order]")
![ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126640-cestat-new-delhi-atf-aircraft-warehouses-excise-exemption-atf-exemption-foreign-going-aircraft-aviation-fuel-taxscan.webp "ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]")
![SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126629-scnjpg-1.webp "SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]")
Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]
TheCustoms, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the construction of public parking spaces and a government residential school does not amount to a commercial activity. ...
![Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126632-commercial-activityjpg.webp "Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]")
![No Excise Duty On Stowing Charges, Forest Transit Fees, Entry Tax And Other Statutory Levies: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126622-no-excise-duty-on-stowing-charges-forest-transit-entry-tax-cestat.webp "No Excise Duty On Stowing Charges, Forest Transit Fees, Entry Tax And Other Statutory Levies: CESTAT [Read Order]")
Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the amount received on account of royalty is to be included in the transaction value for the purpose of central excise...
![Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126619-excise-duty-on-royalty-confirmed-only-for-normal-period-taxscan.webp "Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]")
Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench has set aside a penalty of ₹10 crore imposed on Kamal Sehgal holding that penal liability under the...
![Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126616-penalty-cannot-rely-on-unverified-statements-recorded-cestat-crore-penalty-.webp "Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty [Read Order]")
Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, allowed an appeal on the rationale that half of the service tax liability was with the recipient as details of service...
![Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126613-due-to-improper-investigation-details-of-service-not-rendered-taxscan.webp "Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]")