![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070252-half-yearly-cestat-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service ...
![Recipient of Works Contract Services Not Eligible to Seek Advance Ruling u/s 97 of CGST Act: AAR Rejects Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070251-construction-services-construction-services-under-collaboration-agreements-works-contract-taxscan.webp "Recipient of Works Contract Services Not Eligible to Seek Advance Ruling u/s 97 of CGST Act: AAR Rejects Application [Read Order]")
![Only Supplier can File Advance Ruling: AAR Rejects Application of National Capital Region Transport Corporation Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070262-file-advance-ruling-aar-application-of-national-capital-region-transport-corporation-ltd-taxscan-.webp "Only Supplier can File Advance Ruling: AAR Rejects Application of National Capital Region Transport Corporation Ltd [Read Order]")
![Violation of GST S. 75(4), Reply Filed not Considered: Calcutta HC sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070249-gst-violation-taxscan.webp "Violation of GST S. 75(4), Reply Filed not Considered: Calcutta HC sets aside Order [Read Order]")
Hyundai Motor India hit with ₹258.67Cr GST Compensation Cess and 100% Penalty for alleged Short-Payment on SUV Sales
Hyundai Motor India Ltd (HMIL) on Tuesday confirmed that it has received a demand of ₹517.34 crore from Indian tax authorities. The significant demand amount comprises a Goods and Services Tax...
Failure to Examine Notional Rent on Unsold Flats u/s 23(5): ITAT Upholds PCIT’s Revision u/s 263 [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Principal Commissioner of Income Tax (PCIT)’s revisionary order under Section 263 after finding that the Assessing Officer(AO)...
![Failure to Examine Notional Rent on Unsold Flats u/s 23(5): ITAT Upholds PCIT’s Revision u/s 263 [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070103-failure-to-examine-notional-rent-on-unsold-flats-notional-rent-on-unsold-flats-taxscan.webp "Failure to Examine Notional Rent on Unsold Flats u/s 23(5): ITAT Upholds PCIT’s Revision u/s 263 [Read Order]")
Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]
The Lucknow Bench of Income Tax Appellate Tribunal ( ITAT ), condoned the delay in filing an appeal against a disallowance of ₹24.22 lakh towards Employees’ State Insurance/Provident Fund (ESI/PF)...
![Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070088-disallowance-disallowance-of-2422-lakh-towards-esi-pf-esi-pf-section-361va-taxscan.webp "Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]")
No Chinese Link Found in Alloy Wheel Imports from Taiwan: CESTAT quashes ₹4.62 Crore ADD Demand [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that anti-dumping duty (ADD) could not be imposed on Neo Wheels Ltd. for importing semi-finished aluminum...
![No Chinese Link Found in Alloy Wheel Imports from Taiwan: CESTAT quashes ₹4.62 Crore ADD Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070048-add-demand-alloy-wheel-imports-cestat-taxscan.webp "No Chinese Link Found in Alloy Wheel Imports from Taiwan: CESTAT quashes ₹4.62 Crore ADD Demand [Read Order]")
Reimbursed Expenses Like "Other Expenses" and "Extra Hour Service Charges" Not Taxable Under Service Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that reimbursed expenses such as "Other Expenses" and "Extra Hour Service Charges" are not includible in...
![Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070076-reimbursed-expenses-other-expenses-and-extra-hour-service-charges-extra-hour-service-charges-taxscan.webp "Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]")