Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 11)
This article summarises all CESTAT orders published in the Taxscan.in. No Service Tax Liability on Foreign Commission Payments under RCM...
![NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117328-nclt-rules-electricity-essential-supply.webp "NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]")
![Withdrawal of SARFAESI Notice Does Not Invalidate Recovery Certificate: NCLAT Allows SBIs Insolvency Petitions Against Guarantors [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117325-withdrawal-sarfaesi-notice-does-not-invalidate-recovery-certificate-taxscan.jfif "Withdrawal of SARFAESI Notice Does Not Invalidate Recovery Certificate: NCLAT Allows SBIs Insolvency Petitions Against Guarantors [Read Order]")
![Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117211-mere-wrong-classification-does-not-invoke-section-111o-unless-exemption-conditions-are-violated-cestat.webp "Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]")
![Dietary Supplements Not Eligible For Area-Based Excise Exemption Meant For Pharmaceuticals: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117191-dietary-supplements-not-eligible-area-based-excise-exemption-meant-pharmaceuticals-cestat-taxscan.webp "Dietary Supplements Not Eligible For Area-Based Excise Exemption Meant For Pharmaceuticals: CESTAT [Read Order]")
Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]
In a recent decision, the Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) said that raw materials sent from the Domestic Tariff Area (DTA) to an Export Oriented Unit...
![Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117251-raw-materials-transferred-domestic-tariff-area-eou-imported-goods-cestat.webp "Raw Materials Transferred From Domestic Tariff Area to EOU are Not ‘Imported’ Goods: CESTAT [Read Order]")
Inadvertent DIR-12 Certification to Chinese National without MHA Clearance Not Intentional: ICAI Clears CA of Misconduct Charges [Read Order]
In a recent decision, with regards to granting DIR - 12 certification to Chinese National without MHA clearance, the Disciplinary Committee of Institute of Chartered Accountants of India ( ICAI )...
![Inadvertent DIR-12 Certification to Chinese National without MHA Clearance Not Intentional: ICAI Clears CA of Misconduct Charges [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117292-icai-clears-ca-misconduct-charges-taxscan.jfif "Inadvertent DIR-12 Certification to Chinese National without MHA Clearance Not Intentional: ICAI Clears CA of Misconduct Charges [Read Order]")
Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]
In a recent ruling, the Madras High Court directed the Directorate of RevenueIntelligence to decide whether the product “vital wheat gluten” imported by Bhansali Chematics Private Limited is covered...
![Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117279-madras-hc-dri-decide-vital-wheat-gluten-covered-dfia-wheat-flour-taxscan.webp "Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]")
GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]
In the matter of GST appeal filed beyond the limitation period of 120 days, the Gujarat High Court refused to condone 6-day delay stating the court cannot call back and examine the order in original...
![GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117278-gst-appeal-filed-beyond-120-days-gujarat-hc-refuses-condone-6-day-delay-says-cannot-call-back-examine-oio-when-appeal-filed-taxscan.webp "GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]")
Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside the ₹2.19 lakh service tax demand holding the extended limitation period inapplicable whereby, the...
![Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117250-extended-limitation-not-invocable-for-audit-income-tax-data-based-demand-cestat-quashes-service-tax-demand-taxscan.webp "Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]")
Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]
The Concept of Doubletaxation, where the same income was taxed by multiple countries, significantly impedes international trade, investment, and economic cooperation. In the modern globalized...
![Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117242-old-vs-new-income-tax-comparison-taxscan.webp "Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]")